P R E F A C E

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P R E F A C E

PREFACE
1.
This Report has been prepared for submission to the Governor under Article 151 of
the Constitution of India.
2.
Chapter I deals with the findings of performance audits in Higher Education; Home;
Labour and Employment; Municipal Administration and Water Supply and Public
(Elections) Departments. Chapter II deals with findings of transaction audit in AdiDravidar and Tribal Welfare; Animal Husbandry, Dairying and Fisheries; Finance;
Handlooms, Handicrafts, Textiles and Khadi; Health and Family Welfare; Highways;
Higher Education; Industries; Micro, Small and Medium Enterprises; Municipal
Administration and Water Supply; Public Works and Revenue Departments. Chapter
III deals with the integrated audit of the Public Works Department (Buildings).
3.
Reports containing (a) observations arising out of audit of Statutory Corporations,
Boards and Government Companies, (b) observations on revenue receipts of the State
Government, (c) observations relating to local bodies and (d) observations on the
finances of the State Government are being presented separately.
4.
The cases mentioned in this Report are among those which came to notice in the
course of test audit of accounts during the year 2009-10 as well as those which had
come to notice in earlier years but could not be dealt with in previous Reports.
Matters relating to the period subsequent to 2009-10 have also been included,
wherever necessary.
vii
OVERVIEW
This Audit Report has three chapters. The first chapter has five reviews
(including two information technology reviews) dealing with the results of
performance audit of selected programmes and schemes of Government. The
second chapter has 19 audit paragraphs arising from the audit of financial
transactions of Government. The third chapter contains results of integrated
audit of a Government Department.
Audit has been conducted in accordance with the Auditing Standards
prescribed for the Indian Audit and Accounts Department. Audit samples
have been drawn based on statistical sampling methods as well as on
judgement basis. The specific audit methodology adopted for programmes
and schemes has been mentioned in the reviews. Audit conclusions have been
drawn and recommendations made taking into consideration the views of
Government, wherever received.
A summary of the important findings is given below:
1
FUNCTIONING OF ANNA UNIVERSITY, CHENNAI
Anna University was established as a unitary type of university in September
1978 by amalgamating four technical education institutions in the city of
Chennai. As of 2010, 149 colleges were affiliated to Anna University, Chennai
apart from the four university/constituent colleges in Chennai and one each at
Villupuram, Tindivanam and Arani. The university offers under-graduate,
post-graduate and PhD programmes in almost all the engineering and
technology disciplines including applied sciences, M. Phil programmes under
science and humanities and management programmes.
A performance review of the functioning of Anna University, Chennai,
covering the period from 2005-06 to 2009-10 disclosed that consolidated
accounts for the receipts and payments of the university as a whole were not
prepared. Reducing the qualifying marks for granting affiliation to courses
run by affiliated colleges from 85 to 50 paved the way for grant of provisional
affiliation to 509 courses in 111 colleges. The university increased selffinancing courses, as against the Government’s policy of encouraging
affordable higher education. The overall faculty-student ratio of the university
was 1:38 as against All India Council for Technical Education’s norms of 1:15
for each course. Setting up of a ‘Knowledge Data Centre’, for providing webbased technological resources to students in the State was delayed by more
than six years.
(Paragraph 1.1)
2
FUNCTIONING OF INDUSTRIAL TRAINING INSTITUTES
A performance audit of the functioning of Industrial Training Institutes (ITIs)
revealed that Government’s plan (1996) to establish ITIs in all the blocks of
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Audit Report (Civil) for the year ended 31 March 2010
the State either in the Government sector or the private sector was still to
materialise. As of March 2010, 68 out of 385 blocks in the State did not have
ITIs. Test-checked ITIs lacked basic infrastructure facilities such as adequate
classrooms, power supply and hostels. There were shortfalls in the availability
of tools and equipment with reference to the standard list of trades prescribed
by the National Council for Vocational Training. Though admissions in ITIs
increased, the percentage of vacant seats and the number of dropouts amongst
students admitted also increased. Stipends were not paid to all trainees as
envisaged by Government of India, making the ITIs less attractive. Nonenhancement of the rates of training grants by the State Government resulted
in inadequate supply of raw materials and consumables to the trainees. As
against ` 16.01 crore available under the World Bank assisted Centre of
Excellence scheme, the department spent only ` 9.23 crore during 2006-10,
resulting in non-creation of the required infrastructure in 17 ITIs.
Consequently, 17 trades introduced in 17 ITIs were still to be affiliated by the
National Council for Vocational Training. Lack of co-ordination with the
Chief Inspector of Factories resulted in poor placement in providing
apprenticeship training to ITI passed candidates.
(Paragraph 1.2)
3
MODERNISATION OF POLICE FORCE
A performance audit of the Modernisation of Police Force scheme disclosed
that Annual Action Plans were not prepared on need basis. Equipment costing
` 2.52 crore was procured in deviation of plans during 2006-09. Nonsanctioning and delay in execution of works resulted in under-utilisation of
funds sanctioned for the scheme. Funds amounting to ` 191.56 crore out of
` 1024.49 crore released by the Central and State Governments during
2000-10, remained unutilised as of March 2010 under the scheme. As against
205 works sanctioned, only 90 were completed as of March 2010. New
buildings were sanctioned only for 191 police stations, during 2006-10, as
against 804 police stations planned to be constructed. Of these, only 85 were
completed and put to use. As against 12,000 residential quarters to be
constructed during 2006-10, only 2,686 were constructed. Vehicles were
purchased to replace condemned ones rather than to increase fleet strength,
thereby defeating the objective of increasing the mobility of the police force.
In 38 test-checked police stations, no motor cycles were available as of March
2010 and 18 police stations did not have even a single vehicle. As against
20,742 pieces of communication equipment such as Very High Frequency
mobile sets, Very High Frequency hand held sets, High Frequency sets to be
procured during 2006-11, only 5,492 pieces of equipment were purchased.
(Paragraph 1.3)
x
Overview
4
COMPUTERISATION IN THE CHENNAI METRO WATER
SUPPLY AND SEWERAGE BOARD
The Chennai Metropolitan Water Supply and Sewerage Board (Board) caters
to water supply and sewerage requirements of about 6.51 lakh properties in the
Chennai metropolitan area. The main sources of revenue for the Board were
water tax and water charges.
An Information Technology audit of
computerisation in the Board revealed non-inclusion of ‘New water
connections’ in the ‘Enterprise Resource Planning’ due to deficient planning
and non-achievement of the envisaged objectives of the ‘Complaints
Monitoring System’ despite spending ` 1.12 crore. Accounts of the Board
were not compiled through Enterprise Resource Planning.
Incorrect
classification of properties led to short assessment of water charges to the tune
of ` 7.67 crore. Loss of about ` 10 crore occurred due to adoption of lower
annual value for properties for computing water tax and non-raising of
demands for metered connections. Omission to include properties in the
database led to non-raising of tax demand to the tune of ` 21.35 crore.
(Paragraph 1.4)
5
PREPARATION OF ELECTORS’ PHOTO IDENTITY CARD AND
UPDATION OF PHOTO ELECTORAL ROLL
Preparation and updation of the electoral database is the responsibility of the
Chief Electoral Officer. The Public (Elections) Department introduced the
concept of photo electoral roll in July 2006 in the entire State of Tamil Nadu.
Audit examination revealed that the department was still to formulate an
Information Technology policy. No documentation existed for the software.
No backup facility for the database was available. The department deleted 73
lakh eligible voters for want of photographs in 2006. More than six lakh fresh
eligible voters were not included in the roll during 2007 to 2009. Fifty-five
lakh eligible electors were not issued Electors’ Photo Identity Cards as of
August 2009. The Central Server was still to be connected with the District
Servers. Errors in the database due to inadequate validation controls in the
system were also noticed. Excess/incorrect payments were made to vendors
for printing of Electors’ Photo Identity Cards during the year 2006.
(Paragraph 1.5)
6
AUDIT OF TRANSACTIONS
Besides the above, audit of financial transactions, test-checked in various
departments of the Government and their field offices, revealed instances of
wasteful expenditure, infructuous expenditure, undue favour to contractors,
violation of contractual obligations, avoidable expenditure and other
irregularities involving ` 101.11 crore.
Some of the important transaction audit findings are given below.
Injudicious rejection of a proposal to set up a dairy-cum-powder plant in
Tiruvannamalai District through the National Dairy Development Board
xi
Audit Report (Civil) for the year ended 31 March 2010
resulted in additional commitment of ` 31 crore to the Government on the
project due to escalation in cost, besides blocking of funds of ` 6.73 crore for
over two years.
(Paragraph 2.2.1)
Failure to omit a stretch of the National Highway 210 from the World Bankaided State road project resulted in avoidable expenditure of ` 28.28 crore.
(Paragraph 2.2.2)
Even though the agreed rates of contractors for five bridge and road works
were inclusive of all duties and taxes, the Chief Engineer (Highways
Department) provided Central Excise duty exemption benefit to contractors,
resulting in unauthorised financial benefit of ` 2.37 crore to contractors.
(Paragraph 2.2.3)
Failure of the Chief Engineer, Tamil Nadu Water Supply and Drainage Board,
Southern Region, Madurai to avail of a rebate of ` 2.28 crore offered by a
contracting firm resulted in avoidable expenditure of ` 1.50 crore under an
Asian Development Bank - assisted water supply project.
(Paragraph 2.2.4)
Failure of the Chief Engineer, Tamil Nadu Water Supply and Drainage Board,
Northern Region, Vellore to evaluate the bids received for three packages of
the Underground Sewerage Scheme to Thiruvallur Municipality as per bid
criteria resulted in avoidable extra cost of ` 92 lakh.
(Paragraph 2.2.6)
Enrolment of husband and wife of a family as individual members and
payment of insurance premium separately for each under the Health Insurance
Scheme for Handlooms Weavers, instead of treating them as a family, resulted
in avoidable expenditure of ` 44.30 lakh as insurance premia to the
State/Government of India.
(Paragraph 2.2.10)
7
INTEGRATED AUDIT OF PUBLIC WORKS DEPARTMENT
(BUILDINGS)
Integrated Audit of the Public Works Department (Buildings) revealed that out
of ` 282.53 crore allocated to Tamil Nadu by the Twelfth Finance
Commission for maintenance of buildings and heritage conservation during
2005-10, the State could not avail of ` 62.11 crore. Budgeting was unrealistic
as there were large-scale re-appropriations under the grant and persistent
savings were noticed under the minor head ‘Direction and Administration’. A
Government of India grant of ` 8.85 crore for construction of hostels for
Backward Class students could not be availed of. The pattern of response to
xii
Overview
tender calls in the test-checked divisions was indicative of cartel formations
among contractors. Provisions of the Tamil Nadu Transparency in Tenders
Act and Rules were not followed in award of contracts for providing
architectural services for construction of the Assembly building. Construction
of a temporary dome for the purpose of inauguration, due to delay in
construction of the permanent dome of the Assembly building, resulted in
wasteful expenditure of ` 3.28 crore. Wrong measurement in pile foundation
of the Assembly building resulted in overpayment of ` 2.46 crore to
contractors. Non-adoption of revised specifications of the Bureau of Indian
Standards in usage of cement in concrete works resulted in an extra
expenditure of ` 3.54 crore. Environment-friendly materials like fly-ash
bricks, crush stone sand were not used in the works.
(Paragraph 3.1)
xiii
CHAPTER I
PERFORMANCE AUDIT
This chapter contains three performance audit reports viz., Functioning of
Anna University, Chennai, Functioning of Industrial Training Institutes and
Modernisation of Police Force, together with two Information Technology
audit reports on Computerisation in Chennai Metropolitan Water Supply and
Sewerage Board and Preparation of Electors’ Photo Identity Card and
updation of Photo Electoral Roll.
HIGHER EDUCATION DEPARTMENT
1.1
Functioning of Anna University, Chennai
Highlights
Technical education plays a vital role in the socio-economic development of
a State. Graduate and post-graduate courses in engineering and technology
have made rapid strides in Tamil Nadu in terms of student intake in the
colleges. Anna University, Chennai, with its genesis as a School of Survey
way back in 1794, became a college of Civil Engineering in 1862. With the
introduction of Mechanical Engineering in 1894, it became the first
institution in the country to award degrees in Mechanical Engineering and
grew into a premier university providing engineering, technical and
management education in the State. A performance audit of the functioning
of Anna University, Chennai disclosed inadequacies in planning,
deficiencies in financial management, policy violations in admissions,
lowering of standards of laboratories, libraries, faculty etc., to facilitate
affiliation to number of colleges and inadequate research programmes
during 2005-10.
¾
Consolidated accounts for the receipts and payments of the
university as a whole were not prepared. Instead, they were
prepared in a compartmentalised manner which was not
conducive for exercising control over its finances.
(Paragraph 1.1.7.2)
¾
While the Government’s policy encouraged affordable higher
education, the university increased the self-financing courses.
(Paragraph 1.1.8.2(ii))
¾
Reducing the qualifying marks for granting affiliation to courses
run by self-financing colleges from 85 to 50 paved way for grant of
1
Audit Report (Civil) for the year ended 31 March 2010
provisional affiliation to 509 courses in 111 colleges which were
hitherto ineligible for affiliation.
(Paragraph 1.1.8.3(i))
¾
The university had a faculty-student ratio of 1:38 as against the
norm of 1:15 for each course.
(Paragraph 1.1.9.1)
¾
The objective of partnering with industries through research was
not achieved as the number of research and consultancy projects
taken up for private sector industries was very low.
(Paragraph 1.1.10.1)
¾
The ‘Knowledge Data Centre’, proposed in 2003 to provide
web-based technological resources to students in the State was
delayed by more than six years and the expenditure of ` 6.16 crore
incurred thereon was unfruitful.
(Paragraph 1.1.10.2)
1.1.1
Introduction
The Government established Anna University as a unitary type1 of university
in September 1978 by amalgamating four2 technical education institutions in
the city of Chennai. The State Government upgraded (2001) the university into
an affiliated type3 vide the Anna University (Amendment) Act, 2001 with
jurisdiction over the entire State of Tamil Nadu. The Act was amended in
2006 to restrict its jurisdiction to the districts of Chennai, Kancheepuram,
Thiruvallur, Thiruvannamalai, Vellore and Villupuram. The university again
became a unitary type one from the academic year 2010-11.
As of 2010, 149 colleges are affiliated to Anna University, Chennai apart from
the four university/constituent colleges in Chennai and one each at
Villupuram, Tindivanam and Arani. The university offers under-graduate
(UG), post-graduate (PG) and PhD programmes in almost all the engineering
and technology disciplines including applied sciences, M. Phil programmes
under science and humanities and management programmes.
1
2
3
University without affiliated colleges.
College of Engineering, Guindy, Madras Institute of Technology, Chrompet,
Alagappa Chettiar College of Technology, Guindy and the School of Architecture
and Planning of the university of Madras.
University providing affiliation to colleges.
2
Chapter I - Performance Audit
The objectives of the university are:
(i)
to provide facilities and offer opportunities for higher education in
engineering, technology and allied sciences;
(ii)
to devise and implement a programme of education that is relevant to
the current needs of the society;
(iii)
to promote research and disseminate and advance the knowledge
thereon for the betterment of society and
(iv)
to serve as a centre for fostering co-operation between the academics,
industrial community and research community.
1.1.2
Organisational structure
The Governor of the State is the Chancellor of the university and the Minister
for Higher Education is the Pro-Chancellor. The Vice-Chancellor of the
university is appointed by the Chancellor for a period of three years. The
Syndicate is the apex body which determines and regulates all policy matters
of the university. The Registrar, appointed by the Syndicate, is in charge of
administration. In addition, there are Deans/Heads for the eight faculties/30
departments, a Finance Officer and a Controller of Examinations. The
university has 46 autonomous centres with financial and functional autonomy
of varying nature. Each centre has an Executive Committee with the ViceChancellor as the Chairman.
1.1.3
Audit objectives
The objectives of the performance audit were to assess whether:
(i)
a proper planning system existed to provide facilities and opportunities
for higher education in engineering and technology and allied sciences and to
devise and implement a programme of education that is relevant to the current
needs of the society;
(ii)
the preparation of budgets and annual accounts was in accordance with
laid down procedures and the funds were utilised economically, efficiently and
effectively;
(iii)
policies relating to admission, affiliation, examination and distance
education were framed in accordance with the relevant Acts, Rules and
Regulations and the activities were carried out effectively;
(iv)
creation and development of human resources and infrastructural
facilities were as per the prescribed norms;
(v)
research projects were taken up and their progress was monitored
effectively and
(vi)
an effective system for monitoring and internal control existed in the
university.
3
Audit Report (Civil) for the year ended 31 March 2010
1.1.4
Audit criteria
The audit findings were benchmarked against the following criteria.
(i)
The Anna University Act, 1978 as amended in 2006 and 2010 and the
Rules and Regulations made thereunder.
(ii)
Norms for faculty and facilities of the All India Council for Technical
Education (AICTE), the University Grants Commission (UGC) and the
Distance Education Council of Government of India (GOI).
(iii)
Provisions of codes, manuals and various instructions/circulars issued
by GOI, Government of Tamil Nadu and the university and
(iv)
Rules/guidelines framed by the Syndicate and other bodies of the
university.
1.1.5
Audit coverage and methodology
The performance audit of the university was taken up under Section 14 (2) of
the Comptroller and Auditor General’s (Duties, Powers and Conditions of
Service) Act, 1971 read with Government order dated 30 April 1993. Apart
from scrutiny of records of the university administration and 12 autonomous
centres of the university, two university/constituent engineering colleges, one
Government engineering college and 14 affiliated self financing colleges were
selected based on the simple random sampling method for detailed study as
given in Appendix 1.1.
The performance audit covered the period from 2005-06 to 2009-10. The
audit objectives were discussed with the Principal Secretary to the
Government, Higher Education Department and the Registrar of Anna
University, Chennai in an entry conference held on 2 February 2010 and the
audit findings were discussed with the Principal Secretary to Government,
Higher Education Department in an exit conference held on 15 November
2010.
Audit Findings
The university did
not prepare
comprehensive longterm/short-term
Plans
1.1.6
Planning process
1.1.6.1
Non-formulation of comprehensive Plans
The university prepared a vision document (Vision 2020) in 2004 to strive
towards becoming a world class institution by providing up to date knowledge
to the students, by having state of the art physical facilities and laboratory
equipment, by updating the faculty on topics of current interest and by
providing individualised attention. The vision document also envisaged the
university to be a preferred partner to the industry and community for
contribution towards their economic and social development by providing
4
Chapter I - Performance Audit
high quality manpower through excellence in teaching, research and
consultancy.
Audit noticed that the university, however, did not prepare any Perspective or
Annual plans outlining the year-wise developmental activities to be carried out
and financial outlays therefor, to achieve the goals set in the vision document.
The Registrar of the university stated (January 2010) that plan proposals of
various departments/autonomous centres were sent to State Government and
agencies and Ministries of GOI. Audit observed that the Plan proposals of the
university did not form part of any comprehensive Plan and were limited to
the purpose of seeking funds to carry out development activities on a year to
year basis.
Further, Audit noticed that though the university achieved some of the goals
set in the Vision 2020 statement in areas such as establishment of centres for
technology development, faculty development, intellectual property rights,
university-industry collaboration and entrepreneurship, it was still to achieve
the following goals (Table 1) which were targeted to be achieved by March
2010.
Table 1: Non-achievement of goals set
Goal set in vision document
Target date for attaining the goal
To establish a publishing centre
December 2005
To launch interactive e-learning
December 2006
To obtain international accreditation
December 2008
To establish 10 Twinning programmes
December 2008
(Source: Vision document)
During the exit conference the Principal Secretary directed the Registrar to
initiate appropriate action for the launching of interactive e-learning and for
obtaining international accreditation as contemplated in the vision document.
1.1.7
Financial management
The finances of the university and its autonomous centres are managed
separately and separate accounts are maintained. Details of receipts and
expenditure of the university and the autonomous centres for the period
2005-09 are given in Table 2.
5
Audit Report (Civil) for the year ended 31 March 2010
Table 2: Receipts and expenditure of the university and the autonomous centres
(` in crore)
Receipts
University
Autonomous
Receipts
Centres
125.90
242.94
Year
2005-06
2006-07
2007-08
2008-09
(Unaudited)
246.61
183.37
197.32
Expenditure
University
Autonomous
Expenditure
Centres
101.68
160.13
203.25
280.81
262.64
86.39
116.93
117.45
245.94
219.75
218.90
(Source: Compiled by Audit from Annual Accounts)
Fees from students of constituent colleges, receipts from autonomous centres
towards institutional charges, pension fund etc., grants from UGC and the
Department of Science and Technology of GOI and grants from State
Government are the major sources of receipts for the university. Salaries,
maintenance expenditure, capital expenditure and staff pension are the major
classes of expenditure.
The trends of major sources of receipts during 2005-09 are depicted in
Chart 1.
Chart 1: University receipts under major sources (` in crore)
180
160
140
120
167.07
100
80
30.49
21.92
9.2
73.96
11.46
21.69
79.5
18.81
17.32
16.42
6.31
13.2
20
38.29
40
6.37
14.65
60
0
2005-06
¾
2006-07
2007-08
Receipts from Autonomous Centres
State Government grant
GOI grant
Internal generation
2008-09
The Anna University Act stipulated that all receipts of the university
were to be credited into a General Fund. Consequent to the
establishment of autonomous centres over the years and entrustment of
even routine university functions such as conduct of examinations,
6
Chapter I - Performance Audit
grant of affiliations etc. to such centres, university receipts were being
realised by these centres. The autonomous centres transferred their
surplus funds in an ad hoc manner to the university account and the
centres dealing with administrative functions of the university held ` 68
crore as short/long term deposits with nationalized banks as of March
2008.
¾
The contribution of the autonomous centres to the General Fund of the
university during 2005-09 varied from ` 38.29 crore in 2005-06 to
` 167.07 crore during 2006-07. The abnormal fluctuation was due to
transfer of surplus funds from them on ad hoc basis to the General
Fund.
¾
The autonomous centres dealing with affiliations and affiliate college
examinations contributed 23 to 54 per cent of the total revenue receipts
of the university during 2005-09. Drying up of these resources during
2010-13, on the university becoming a unitary type from 2010-11, may
lead to financial problem for the university unless suitable measures
are initiated to augment revenue generation.
The trends in major categories of expenditure of the university are depicted in
Chart 2.
Chart 2: Trend in major categories of expenditure (` in crore)
45
40
35
30
39.61
25
2005-06
2006-07
2007-08
Salaries
Maintenance including capital
14.73
7
11.69
6.36
16.57
6.26
11.57
6.44
5
18.73
10
24.87
15
29.8
20
0
(Source: Audited/ unaudited Annual Accounts)
7
2008-09
Pension and retirement benefits
Audit Report (Civil) for the year ended 31 March 2010
¾
1.1.7.1
As may be seen from the above chart, salaries, maintenance
expenditure and pension payments increased by 111 per cent during
2005-09. The internal revenue generation matched the trend in salaries
with an increase of 108 per cent during the same period. However, the
grants from GOI and State Government grew only by 45 per cent and
66 per cent respectively, indicating the need to concentrate on revenue
generation.
Budget
The university prepares budgets separately for its various funds like the
General Fund, Student Welfare Fund, Staff Welfare Fund, etc. and funds for
each of the Autonomous Centre. The Budget Estimates, Revised Estimates
and actuals of university funds during 2005-09 were as given in Table 3.
Table 3: Budget Estimates and actual expenditure
(` in crore)
Year
Receipts
Expenditure
Budget
Estimates
Revised
Estimates
Actuals
Budget
Estimates
Revised
Estimates
Actuals
2005-06
74.28
160.86
(116.56)
125.90
(- 21.73)
90.15
142.22
(57.76)
101.68
(- 28.51)
2006-07
114.64
273.60
(138.66)
246.61
(- 9.86)
93.49
105.17
(12.49)
86.39
(- 17.86)
2007-08
143.31
252.27
(76.03)
183.37
(- 27.31)
181.64
113.51
(- 37.51)
116.93
(3.01)
2008-09
141.79
221.81
(56.44)
197.32
(- 11.04)
202.21
215.39
(6.52)
117.45
(- 45.47)
(Source: Audited/Unaudited Annual Accounts)
(Figures in brackets under Revised Estimates represent percentage of variations from the
Budget Estimates and the figures in brackets under actuals represent percentage of variations
from Revised Estimates)
Abnormal variations, ranging from 56 to 139 per cent were noticed between
the Budget Estimates and Revised Estimates for receipts. Similarly, the actual
receipts varied from the Revised Estimates by (-)10 to (-) 27 per cent and the
expenditure varied from the Revised Estimates by 3 to (-) 45 per cent.
In the exit conference (November 2010), the Principal Secretary instructed the
Registrar of the university to ensure that the variations in the budgeting should
be minimum in future.
1.1.7.2
Compilation of annual accounts
As per the provisions of the Finance and Accounts Manual, 1999, the financial
transactions of the university are categorized under two heads, viz. Receipts
and Payments. Receipts include all contributions/ grants from State/ Central
Governments/agencies, fees, donations, gifts, recoveries, and payment
includes all recurring and non-recurring expenditure. The Finance Officer,
appointed by the Syndicate, is to consolidate the classified abstract of receipts
and payments monthly and annually for the purpose of audit, etc.
8
Chapter I - Performance Audit
The accounts of the university,
as shown in Chart 3 were
primarily divided into (a)
university funds and (b) funds of
autonomous
centres.
The
university funds were further
divided into (1) General Fund, (2)
Staff Welfare Fund, (3) Student
Welfare Fund and (4) Other
Funds. These Funds were
accounted for under a total of 33
accounts such as Salary Account,
Contingencies Account, Pension
Account
etc.
As
regards
autonomous centres, each of the
46
autonomous
centres
maintained separate accounts. As
such, a total of 79 (33+46)
separate accounts were compiled
every year.
Chart 3: University’s Finances
University’s finances
University’s funds
Autonomous centres’
funds
General Fund
Student
Welfare Fund
46 Accounts
(one for each of the
46 Centres)
Staff
Welfare
Fund
Other Funds
While framing (November 2000)
the guidelines for the functioning
33 Accounts – 3 under General Fund, 9 Under
of the autonomous centres, the
Student Welfare Fund, 8 under Staff Welfare
Fund and 13 under Other Funds
university instructed the centres
to prepare and place their annual
accounts to the Finance/Executive Committees of the centres concerned for
approval. No specific direction was given to the centres to submit their annual
accounts to the Finance Officer for inclusion in the monthly/annual
consolidated abstract of receipts and payments of the university. In the
absence of such directions, the accounts of the university were compiled in a
compartmentalised manner in 79 separate accounts. The Director of Local
Fund Audit also commented (September 2008) upon the non-preparation of
the consolidated classified abstract of receipts and payments. The Principal
Secretary, while admitting the audit observations in the exit conference,
directed the university to incorporate new amendment in the Finance and
Account Manual 1999 to account for all the receipts including those of the
autonomous centres in the consolidated abstract of receipts and payments of
the university.
1.1.7.3
Delay in finalisation of accounts
The Finance and Accounts Manual of the university prescribed that the
university should finalise its Annual Accounts within three months from the
close of the financial year and the audited Annual Accounts should be placed
before the Legislature within one year. The university, however, placed its
Annual Accounts in the Legislature with delays ranging from 10 to 15 months
during 2005-10. Annual Accounts from 2008-09 were still to be placed in the
Legislature, pending certification by Local Fund Audit as of July 2010.
1.1.7.4
Under-utilisation of earmarked funds
Capital Programme Fund
9
Audit Report (Civil) for the year ended 31 March 2010
The university created (October 2002) a Capital Programme Fund (CPF) for
the purpose of construction of buildings and other infrastructure of
international standards in the university campus. The Fund was to be
constituted by transferring a fixed percentage of the surplus money of various
autonomous centres.
The details of receipts and payments under the Fund during 2002-09 were as
given in Table 4.
Table 4: CPF transactions
(` in crore)
Year
Opening
Balance
Receipts
Funds from
Centres
Interest
received
Total
availability
Payments
Closing
Balance
2002-03
..
2.50
..
2.50
..
2.50
2003-04
2.50
13.42
0.38
16.30
1.03
15.27
2004-05
15.27
..
0.71
15.98
0.47
15.51
2005-06
15.51
..
0.62
16.13
0.01
16.12
2006-07
16.12
133.45
5.55
155.12
0.25
154.87
2007-08
154.87
7.51
14.55
176.93
4.32
172.61
2008-09
172.61
1.00
14.71
188.32
22.17
166.15
Total
194.40
28.25
(Source : Audited/Unaudited Annual Accounts)
The total amount credited to CPF during 2002-09 was ` 194.40 crore. During
the period, the university utilised only a sum of ` 5.45 crore (three per cent)
towards capital works and diverted ` 22.80 crore (11 per cent) to the General
Fund to meet revenue expenditure.
1.1.7.5
University Grant Commission (UGC) grants
The University Grant Commission allocated (May 2003) a general
development grant of ` 7.61 crore to the university for the Tenth Plan period
(2002-07). The funds allocated by the UGC for various development activities
such as construction of buildings, purchase of equipment, books, appointment
of additional staff etc., were to be released in instalments on submission of
suitable proposals and utilisation certificates for earlier releases.
Against the allocation of ` 7.61 crore, UGC released only ` 6.10 crore during
the Plan period and the entire release was utilised by the university with a twoyear extension approved by the UGC. The short release of ` 1.51 crore
related mainly to buildings (` 93 lakh) and salaries for additional staff
recruited (` 58 lakh).
As against the allocation of ` 1.07 crore for construction of buildings, UGC
released only a sum of ` 13.95 lakh. Audit scrutiny disclosed that proposals
in full shape were not submitted by the university for availing of the
earmarked allocation. The university did not furnish any reason for nonsubmission of proposals in full shape and non-commencement of construction
works before March 2007.
10
Chapter I - Performance Audit
As regards the allocation of ` 1.60 crore for staff salaries, UGC released only
a sum of ` 1.02 crore as the appointments were not made by the university as
per UGC norms4, mode and time of appointment, etc.
The Principal Secretary to Government stated (November 2010) that due care
was being taken for availing of Eleventh Plan grants from UGC. The fact
remained that the university had failed to avail of its allocated funds under the
Tenth Plan.
1.1.7.6
Block grant from the State Government
The General Fund of the university comprises all income from fees, grants,
donations etc. Based on the deficit in the General Fund, worked out by Local
Fund Audit (LFA), during 1996-97, State Government fixed the block grant to
the university as ` 11.66 crore per annum on the basis of the deficit in the
General Fund during the preceding year and the university received ` 34.98
crore as block grants during 2005-08. Audit noticed that during 2005-08,
institutional charges received from autonomous centres were not taken into
account for the net deficit of the General Fund account of the university.
During 2005-08, if the institutional charges from autonomous centres were
taken into account, the university would not have any deficit in its General
Fund as given in Table 5.
Table 5: Excess drawal of block grant from State Government
(` in crore)
Year
Deficit (-) / surplus (+)
as worked out by LFA
Institutional
charges not taken
into account as
receipts
Actual financial
position Deficit (-) /
surplus (+)
2005-06
(-) 22.26
30.79
(+) 8.53
2006-07
(-) 11.78
17.61
(+) 5.83
2007-08
(-) 4.65
29.16
(+) 24.51
(Source: Audited Annual Accounts)
As the Government had linked the block grants to the deficit in the General
Funds, the releases should have been adjusted on the basis of the actual
deficits. The Government, however, released the block grants without
considering the actual surplus in the General Funds during 2005-08, leading to
receipt of ineligible block grants to the tune of ` 34.98 crore.
While admitting the audit observation on excess drawal of block grant from
the State Government, the Principal Secretary to Government, at the exit
conference, directed (November 2010) the Local Fund Audit to offer its
remarks.
1.1.7.7
Non-remittance of accumulated surplus
The Government nominated (February 2004) the university as the agency of
the State Government to conduct the Tamil Nadu Common Entrance Test
4
Candidate should have qualified in the National Eligibility Test (NET) and
appointment should have been on a regular basis.
11
Audit Report (Civil) for the year ended 31 March 2010
(TANCET) and for single window consulting for the Tamil Nadu Common
Admission (TANCA) to PG courses from the academic year 2004-05. It
permitted the university to fix separate fees for TANCET and TANCA and
allowed the university to utilise the receipts by way of these fees for meeting
the expenditure on conduct of the TANCET and TANCA. The receipts in
excess of expenditure were to be remitted into the Government account. The
university, however, in violation of the Government order, did not remit the
TANCET and TANCA receipts in excess of expenditure and the university
held an accumulated balance of ` 2.28 crore as of March 2010.
The Principal Secretary to Government in the exit conference (November
2010) directed the university to remit the accumulated surplus of
TANCA/TANCET, under the relevant head of account.
1.1.7.8
Improper maintenance of Endowment Fund
Endowments are created using funds donated by philanthropists, business
houses, Government bodies etc. The interests earned on the endowments are
to be utilised for specific purposes such as giving awards and prizes to
students in recognition of their academic performance. As of July 2010, 203
endowments5 were maintained by the university. The corpus of these
endowments varied from a few thousand rupees to a maximum of
` 60 lakh. Interests earned on investment of the endowments and expenditure
incurred there from during 2005-09 are given in Table 6.
Table 6: Improper maintenance of endowment fund
(` in lakh)
Year
Interest earned
Expenditure incurred
2005-06
16.86
4.39 (26)
2006-07
21.48
1.88 (8)
2007-08
17.15
5.08 (29)
2008-09 (Unaudited)
32.76
13.00 (39)
(Figures in brackets indicate the percentage of expenditure to interest receipts)
(Source: Annual Accounts)
Percentage of
utilisation of
endowments during
2005-09 ranged from
8 to 39 of the interest
receipts
(i)
Details regarding the actual corpus fund of endowment and the purpose
of creating the endowment were not available on record for several cases,
indicating the poor status of documentation and institutional memory of the
university.
(ii)
Separate accounts showing receipts and payments for each endowment
were not maintained by the university. As a result, interests accrued on
investment of funds of various endowments were clubbed together and
invested.
(iii)
The university did not utilise the endowments effectively. The
percentage of utilisation during 2005-09 ranged from 8 to 39 of the interest
receipts.
5
Excluding two endowments created by Government.
12
Chapter I - Performance Audit
(iv)
As the corpus of a large number of endowments was very low, they
had lost their relevance. The university, however, had not reviewed and taken
any decision on continuance or clubbing of such endowments despite vesting
of such powers under the rules governing these endowments.
The Principal Secretary, while admitting the audit observation at the exit
conference, stated that a committee had been constituted to finalise the list of
endowments and recommend action in this regard.
1.1.8
Academic activities
Audit findings relating to admission, academic, affiliation, distance education
and examination are discussed below:
1.1.8.1
Admissions
Government nominated (February 2004) the university as its agency to
conduct admissions in single window for engineering courses offered in the
university/Government and affiliated colleges. Admission for UG and PG
courses were to be made on the basis of merit except in respect of quotas for
Non-Resident Indians (NRI) and sponsored candidates of industries.
The details of the number of students admitted in the university/Government/
affiliated engineering colleges during 2005-10 are given in Table 7.
Table 7: Admissions in engineering institutions
Year
Number of students admitted
University
Government
Affiliated Colleges
Total
2005-06
4,237
174
**
4,411
2006-07
3,906
176
**
4,082
2007-08
4,296
181
35,062
39,539
13
Audit Report (Civil) for the year ended 31 March 2010
Year
Number of students admitted
University
Government
Affiliated Colleges
Total
2008-09
5,192
178
46,862
52,232
2009-10
5,149
294
42,716
48,159
**
Data not available as its jurisdiction was for the entire State and
subsequently restricted to only six districts with effect from 2007-08
Consortium quota
In order to encourage industry related academic programmes, students
sponsored by industries are admitted under the consortium quota. For
admission under the consortium quota, industries are to contribute a prescribed
amount and join hands with various departments of the university through
Memoranda of Understanding (MoU) as consortium partners.
The MoU with the consortium partners envisaged:
(i)
involvement of consortium industries in setting curriculum and in
organising seminars, conferences, researches, industry visits etc.,
(ii)
staff exchange programme between university and industry and
(iii)
admission to one student sponsored by the industry in the relevant
branch of study.
The amount prescribed for joining as a consortium member varied from ` 12
lakh to ` 15 lakh depending on the department. The details of consortium fees
collected from industries and the number of sponsored candidates admitted in
the university colleges during 2005-06 to 2009-10 are given in Table 8.
Table 8: Year-wise consortium fee from industries
Year
Number of
MoUs signed
Consortium fees received
from industries
(` in crore)
No. of sponsored
candidates admitted
2005-06
18
1.72
21
2006-07
12
1.65
12
2007-08
53
7.36
55
2008-09
49
6.01
45
2009-10
45
6.01
45
Total
22.75
(Source : Data furnished by the university)
Consortium Quota
admissions served the
only purpose of
mobilising funds
Audit scrutiny of records disclosed that in most cases, the consortium
industries were not involved in any of the activities contemplated in the MoU.
As such, the MoU only served the purpose of allowing admission to sponsored
candidates on payment of ` 12 to 15 lakh per course.
The Principal Secretary assured (November 2010) that Government would
review the non-compliance of MoU conditions for admissions under the
consortium quota.
14
Chapter I - Performance Audit
1.1.8.2
Courses
(i)
Planning for courses
The activities of the Centre for Academic Courses are regulated by the
Academic Council which functions with nominated members. The Centre
functions with eight faculties and each faculty is supported by a Board of
Studies. The main function of the Board is to frame the regulations, curricula
and the syllabi for various UG and PG courses and get them approved by the
Academic Council and the Syndicate.
One of the objectives of the university is to devise and conduct courses in
engineering and technology that are relevant to the current needs of the
society. It was noticed that some of the most sought after UG courses like B.E
(Marine Engineering), B.E (Metallurgical Engineering), B.E (Polymer
technology) etc., offered by several private colleges and deemed universities
were not offered by the constituent colleges of the university. Considering the
fast changes in the domain of science and technology, it is necessary that the
university should plan the courses based on current needs and technological
developments.
The Registrar of the university stated (October 2010), while admitting the
audit observations, that the university would decide offering of such popular
courses conducted by certain affiliated/deemed universities as and when the
academic body of the university decided in favour of them.
The Principal Secretary to Government stated (November 2010) that
employment opportunities for the B.E - Metallurgical Engineering course was
very low and that the university did not have adequate infrastructure facilities
as per the norms of Director General of Shipping, Government of India for
running the course on B.E. -Marine Engineering. Thus, the fact remained that
the university was still to introduce most sought for courses even after 30
years of its existence.
(ii)
More and more selffinancing courses
went against the
Government’s policy
of affordable higher
education
Increasing trend of self-supporting courses
Offering affordable higher education is a declared policy of the Government.
With this in mind, State Government had converted all self-supporting courses
run by Government Engineering Colleges into regular courses. The university,
however, conducted 32 UG and 48 PG courses on self-supporting basis during
2009-10 in its constituent colleges. It was also noticed that the number of selfsupporting courses were increasing during 2005-10 as given in Table 9.
15
Audit Report (Civil) for the year ended 31 March 2010
Table 9: Year-wise increase of self-supporting courses
Year
Number of self-supporting courses
Under Graduate
Post Graduate
Total
2005-06
26
37
63
2006-07
30
41
71
2007-08
32
42
74
2008-09
33
45
78
2009-10
32
48
80
(Source : Annual Reports)
The fee structure under the self-supporting course was nearly double that of
the fee structure of regular courses. Conducting more and more courses under
the self-supporting mode went against the policy of affordable higher
education.
The Principal Secretary stated (November 2010) that the Government’s
instructions on affordable fee structure would be applicable only to the
Government institutions and not to the State universities. The reply is not
acceptable as the university being a State university, had to implement the
State Government’s policies.
(iii)
Non-accreditation of courses
Accreditation for technical education courses is given by the National Board
of Accreditation (NBA) of AICTE to ensure that the norms/standards and
other quality parameters specified by AICTE are met. However, seven out of
36 UG courses (19 per cent) and 47 out of 57 PG courses (81 per cent) were
not accredited by NBA in the constituent colleges of the university as of
October 2009.
1.1.8.3
Affiliation
The AICTE is the authority for granting approval for commencing new
engineering and management courses in colleges and the university grants
affiliation. As per the guidelines framed (April 2002) by the university, a
team of academics inspects the institutions seeking affiliation and awards
marks on the basis of four parameters viz., faculty members, laboratory,
library and general facilities such as classrooms, campus amenities, hostels
etc. The institutions which score the prescribed minimum marks for the
courses run by them are awarded provisional affiliations for those courses with
one year validity and permanent affiliations for courses after three years of
qualification for provisional affiliation with prescribed marks. Conditional
Provisional Affiliations (CPA) are awarded in cases where the courses do not
qualify for grant of provisional affiliation. The trends of the affiliation status
of the courses run by affiliated colleges during 2005-10 are given in Chart 4.
16
Chapter I - Performance Audit
Chart 4: Year-wise number of courses under different classes of affiliations
946
1011
1200
667
800
636
709
1000
600
2008-09
Permanent
Provisional
0
2007-08
84
2006-07
0
81
138
76
2005-06
70
112
0
0
200
72
400
2009-10
CPA
(Source: Records of standing committee on affiliation)
Scrutiny of records connected with affiliations revealed relaxation of criteria
by university for affiliation and indefinite continuance of CPA as discussed in
the succeeding paragraphs.
(i)
Dilution of criteria for provisional affiliation
Till 2008-09, the university adopted a minimum score of 85 marks for grant of
provisional affiliation and 90 marks for grant of permanent affiliation for
courses run by affiliated colleges. In July 2008, the Syndicate decided to
reduce the minimum score from 85 to 50 without giving any reasons therefor.
The reduction of the minimum score facilitated grant of provisional affiliation
to 509 courses in 111 colleges during 2009-10, which were hitherto ineligible
for such affiliations. Further, minimum marks were not prescribed for each of
the four parameters viz., faculty, laboratory, library and general facilities for
granting affiliation.
The relaxation of norms for affiliation and non-fixing of minimum marks for
each parameter is likely to affect the quality of education offered by the
affiliated colleges.
(ii)
Conditions for
affiliation were not
enforced
scrupulously by the
university
Grant of conditional provisional affiliation
As per the statutes for affiliation, the university can grant either permanent
affiliation or provisional affiliation. However, based on the recommendation
of the Standing Committee on Affiliations, the Syndicate resolved
(September 2006) to grant conditional provisional affiliation (CPA) to courses
which did not qualify even for grant of provisional affiliation with a condition
that the deficiencies noticed during inspection by the team from the university
are rectified within a period of one month. However, the university failed to
ensure rectification of deficiencies as proved by the fact that 96 colleges
continued to run 448 programmes with CPA for more than one year
(Appendix 1.2) during 2006-09. Thus, the quality of technical education in the
State was compromised by granting CPA for more than one year during 200617
Audit Report (Civil) for the year ended 31 March 2010
09. Accepting the audit observations on the serious lapses, the Principal
Secretary to Government, directed (November 2010) the Registrar to strictly
follow the prescribed norms for affiliation, without any relaxation.
(iii)
Grant of affiliation in violation of AICTE norm
As per AICTE’s regulations, its approval is mandatory for starting new
courses in engineering and technology and also for increase or decrease in
intake in the existing approved courses in colleges in the country. Universities
are to grant affiliations only to courses approved by AICTE with specified
intake capacity.
The university, however, approved admission of 42 students in excess of the
existing sanctioned intake for two UG Programmes viz., B.E - Electrical and
Electronics Engineering and B.Tech - Information Technology, in one selffinancing engineering college6 during the year 2008-09 without the mandatory
approval of AICTE. The Registrar stated (October 2010) that as the admission
for the year 2008-09 was already completed through single window, the
college was permitted to run the courses with the excess strength.
Similarly, the university granted affiliation to a B.E. course in Civil
Engineering and two PG courses viz., M.E. (Applied Electricals) and M.E.
(Manufacturing Engineering) run by the Thanthai Periyar Government
Institute of Technology, Vellore without the mandatory approval of AICTE
from 2004-05 and 2002-03 onwards respectively. The Principal of the college
stated (June 2010) that approval of AICTE had been sought and their approval
was awaited.
Approval for admission of students in excess of sanctioned intake and
affiliating unapproved courses amounted to violation of the AICTE norms
framed for ensuring the quality of technical education.
The Principal Secretary assured (November 2010) to review the connected
records for getting approval of AICTE for the courses (one UG and two PG
courses) in the Thanthai Periyar Government Institute of Technology, Vellore.
1.1.8.4
Distance Education
The Distance Education Council (DEC) is the apex body established by GOI
under the Indira Gandhi National Open University Act, 1985, for the purpose
of promotion of open universities and the distance education system in the
country. The university started the Centre for Distance Education (CDE) in
June 2006 for offering PG courses such as MBA, MCA and MSc (IT) under
the distance education mode.
Scrutiny of records relating to the distance education for 2005-10 revealed the
following:
6
PMR Institute of Technology, Adayalampattu.
18
Chapter I - Performance Audit
Conducting courses
without the approval
of the Distance
Education Council
put the career options
of the students at risk
(i)
As per the DEC guidelines, institutions which intend to offer education
through the distance education mode need approval from DEC. However,
Audit noticed that the university did not obtain the mandatory approval of the
DEC for its MBA, MCA and MSc (IT) courses even as of March 2010.
Though the Centre was formed in June 2006 and classes commenced in March
2007, the university approached the DEC only in July 2009 for the grant of
post-facto approval. DEC’s orders/approval in this regard, were awaited
(March 2010). Offering courses without DEC approval could affect the career
options of students as students passing courses without DEC approval were
not qualified for taking up Central Government jobs.
(ii)
The university had tied up with various colleges in different parts of
the State and outside the State to run study centres to serve as liaison offices
and to arrange contact/practical classes. The university made a payment of
` 2,500 per student subject to a minimum of ` 50,000 per semester per course
to the study centres to carry out its assigned functions. The study centres were
to engage suitable manpower to provide stipulated facilities for the benefit of
the students. The total disbursements to study centres during 2007-10 was
` 10.55 crore. The guidelines for study centres stipulated submission of
audited accounts every semester. However, the agreements entered between
the study centres and the CDE did not specify rendering of accounts. The
lapse in the agreement resulted in non-submission of accounts by the study
centres. This resulted in non-ensuring of the manpower employed and
facilities created by the Study Centres through the expenditure reported in the
accounts. The Registrar stated (October 2010) that a clause for submission of
audited statement of accounts would be included in the agreement in future.
The Principal Secretary to Government stated (November 2010) that the
approval of the DEC for conducting of courses in the distance mode was
awaited and that the suitable provision for rendering of accounts by the study
centres had since been included in the agreements.
1.1.8.5
Examinations
The Controller of Examinations (COE) appointed by the Syndicate, conducts
university examinations of all the engineering colleges affiliated to the
university through the network of 10 zonal centres and declares results. The
Additional COE assists the COE in carrying out examination related activities
for four constituent colleges/university departments.
Question papers, along with their keys prepared by subject experts, are
reviewed and approved by the Question Paper Passing Board, constituted by
the COE. All the answer scripts collected from the examination centres
through a representative of the university, are dummy numbered and shuffled
before being taken to central valuation centres arranged by the zonal officers.
Around 27 lakh answer scripts are valued per examination.
The candidates who appear in the university examinations are permitted to
apply for revaluation, copy of answer scripts and review of revaluation on
payment of specified fees. The details of answer scripts submitted for
revaluation by the affiliated college students during 2005-09 and categorywise results were as given in Table 10.
Table 10: Results of revaluations
19
Audit Report (Civil) for the year ended 31 March 2010
Month of examination
April
2006
Particulars
November
2006
April
2007
November
2007
April
2008
November
2008
April
2009
(Answer sheets)
Total number
24,82,471
25,40,975
29,91,478
29,01,966
30,03,038
31,23,906
28,12,157
Number revaluated
71,173
(2.87)
81,868
(3.22)
1,19,195
((3.98)
1,39,162
(4.80)
1,48,754
(4.95)
1,51,916
(4.86)
1,57,081
(5.59)
Fail to Pass category on
revaluation
18,596
(26.13)
21,062
(25.73)
26,966
(22.62)
30,417
(21.86)
34,305
(23.06)
36,349
(23.93)
36,876
(23.48)
Increase in marks on
revaluation - already
passed candidates
1,505
2,097
2,234
3,430
3,133
5,042
6,119
Increase in marks on
revaluation – failed
candidates
12,788
16,909
31,895
37,087
40,223
39,382
40,466
Change on revaluation
32,889
(46.21)
40,068
(48.94)
61,095
(51.26)
70,934
(50.97)
77,661
(52.21)
80,773
(53.17)
83,461
(53.13)
(Source : Records of the Centre for Examinations)
Figures in brackets indicate percentage
Percentage of
students applying for
revaluation increased
from 2.87 in
April 2006 to 5.59 in
April 2009
The percentage of number of students applying for revaluation increased from
2.87 in April 2006 to 5.59 in April 2009. The percentage of answer scripts
wherein the marks got changed on revaluation increased from 46.21 to 53.17
during 2006-09. Similarly, ‘Review’ of revaluation also brought about
substantial changes in the marks as given in Table 11.
Table 11: Results of ‘Review’ of answer scripts
Particulars
Month of examination
November
2007
Total answer scripts for ‘Review’
Fail to Pass category – Numbers
(percentage)
Increase in marks - Numbers
Percentage of scripts with change
in marks on ‘Review’
April
2008
November
2008
April
2009
November
2009
623
865
489
507
928
377
(60.51)
362
(41.85)
247
(50.51)
213
505
(42.01)
(54.42)
26
22
25
30
62
74.96
59.42
68.51
58.78
72.52
(Source : Records of the Centre for Examinations)
The increasing trend in the percentage of revaluation applications and the
percentage of scripts involving changes in marks on revaluation and ‘Review’
exposed weaknesses in the valuation system.
While admitting the audit observation, the Principal Secretary directed
(November 2010) the university to review the valuation system.
20
Chapter I - Performance Audit
1.1.9
Human Resources and Infrastructure
1.1.9.1
Vacancy in faculty positions
Details of sanctioned strength and the number of existing faculty members
during the period 2006-10 in the university were as given in Table 12.
Table 12: Vacancy position of faculty members
Cadre
As on 01.04.2006
As on 01.04.2007
As on 01.04.2008
As on 01.04.2009
As on 01.04.2010
SS
ES
SS
ES
SS
ES
SS
ES
SS
ES
Professor
95
91 (95)
100
95 (95)
106
91 (86)
108
86 (80)
108
96 (89)
Asst.
Professor/
Reader
166
144 (87)
169
121 (72)
179
121 (67.6)
185
119 (64)
183
145 (79)
Lecturer
305
278 (91)
266
240 (90)
333
253 (75.9)
348
257 (74)
348
300 (86)
Total
566
513(90.6)
535
456(85.2)
618
465(75.2)
641
462(72.1)
639
541(84.6)
(Source : Budget documents)
SS-Sanctioned strength; ES-Existing strength
(Figures in brackets represent percentage of sanctioned strength)
The number of vacancies of faculty members during the years 2006-07 to
2009-10 ranged from 10 to 25 per cent.
The faculty-student
ratio of the university
was 1:38 as against
AICTE’s
prescription of 1:15
The AICTE stipulates a faculty-student ratio of 1:15 for each course.
However, Audit noticed that the faculty-student ratio was in the range of 1:16
to 1:60 in 49 out of 71 courses offered in the 14 test-checked affiliated
colleges during 2009-10. It was further noticed that the total availability of
faculty members in respect of all the courses offered in the university
constituent colleges was 490 for the total students strength of 18,728, which
works out to a faculty-student ratio of 1:38.
A poor faculty-student ratio is bound to have its impact on the quality of the
education offered. The university stated (October 2010) that vacancies of
professors could not be filled up due to lack of response to posts advertised.
Audit, however observed that vacancies were more pronounced in the cadre of
Lecturers and Assistant Professors. Non-filling up of feeder posts would
ultimately cause non-availability of suitable persons for higher positions.
The Principal Secretary to Government stated (November 2010) that necessary
action was being taken to fill up the vacancies of faculty members.
1.1.9.2
Lack of infrastructural facilities in sample colleges
As per the Statutes and Regulations for Affiliation (2004) of the university,
every college seeking affiliation should have the required facilities e.g.
laboratories, library and general facilities. Grant of affiliation to an academic
programme in a college is considered based on the stipulated total score for all
the parameters.
21
Audit Report (Civil) for the year ended 31 March 2010
Scrutiny of inspection reports of affiliated colleges for the year 2005-06 to
2009-10 revealed the following:
(i)
in eight7 out of the 14 sample affiliated colleges, laboratory facilities
for 21 UG courses were highly inadequate and
(ii)
in three8 out of the 14 sample affiliated colleges, journals/books in
libraries for 14 UG courses were deficient by more than 50 per cent.
These colleges were given provisional affiliation despite the award of low
marks in a specific category. This was due to non-fixing of minimum marks
for each category. The Registrar replied (October 2010) that minimum marks
for each parameter were prescribed from the year 2010-11 in order to improve
the academic standards.
1.1.9.3
Non-establishment of full fledged laboratory
The university proposed (December 2007) six laboratories for the two-year
M.Tech. course in Nano Technology under the sponsorship of the Department
of Science and Technology (DST) of GOI. DST, however, approved (January
2008) only four laboratories and sanctioned (March 2008) ` 4.50 crore for
running the course for a period of five years. The first instalment of ` 2.50
crore released (March 2008) included ` 2.12 crore for procurement of critical
imported equipment for the Nano Technology laboratory. The university,
however, utilised only a sum of ` 21.13 lakh on local procurement on
equipment. The import of critical equipment did not materialise even as of
March 2010. Non-procurement of the required equipment resulted in nonestablishment of full fledged laboratories. As a result, students were denied
the opportunity for practicals in the university and were directed to do their
practicals in the laboratories of the Indian Institute of Technology, Chennai
and Madras University.
The university replied (October 2010) that tenders had been floated to procure
the equipment.
7
8
(i) J.A. Institute of Engineering and Technology, Koyambedu, (ii) Adhi College of
Engineering and Technology, Pazhaiyaseevaram, (iii) G.K.M. College of
Engineering and Technology, Ayyankoilpattu, (iv) Kanchi Pallavan Engineering
College, Kolivakkam, Iyyengarkulam, (v) Panimalar Engineering College,
(vi) Bhajarang Engineering College, Veppampattu, (vii) Sakthi Engineering College,
Thiruninravur (Near Avadi) and (viii) A.R. Engineering College, Vadakachipalayam.
(i) Adhi College of Engineering and Technology, Pazhaiyaseevaram,
(ii) J.A. Institute of Engineering and Technology, Koyambedu and (iii) Kanchi
Pallavan Engineering College, Kolivakkam, Iyyengarkulam.
22
Chapter I - Performance Audit
1.1.9.4
During 2006-10, 563
students of BE
Mechanical
Engineering passed
their semester
examinations without
exposure to practicals
in the steam
laboratory
Conduct of course without laboratory facilities
The curriculum and syllabi for the B.E., Mechanical Engineering course
prescribed practical papers on ‘Thermal Engineering’. These practicals were to
be done in a steam laboratory, equipped with a steam boiler. Audit noticed that
the steam laboratory was non-functional and the Syndicate decided (February
2006) to demolish it and establish a new laboratory. The Mechanical
Engineering Department, however failed to follow up the Syndicate resolution
and establish a new laboratory in place of the non-functional dilapidated steam
laboratory. As a result, 563 students who completed their courses during
2006-10 were not exposed to the steam laboratory and were denied practical
training in the steam laboratory.
1.1.9.5
Hostel facilities
The university runs hostels for boys and girls in three of its campuses. While
these hostels had the capacity to accommodate 2,435 boys and 1,139 girls, the
actual numbers of boys and girls admitted in these hostels were 3,037 (125 per
cent) and 1,277 (112 per cent) during 2010. The occupancy rate of these
hostels varied from 99 per cent in the boys’ hostel in the College of
Engineering campus to 239 per cent in the boys’ hostel in the MIT campus,
indicating the inability of the university to provide decent hostel facilities to its
students.
It was noticed that the university constructed (December 2009) one hostel
building for girls and two buildings (April 2010) for boys with the capacity to
accommodate 56 and 160 students respectively. Further, construction of two
hostel buildings for boys with the capacity of 128 students was in progress
(August 2010). Though, the Vision 2020 of the university was to strive
towards a world class institution, the university failed to provide adequate
hostel facilities for students.
1.1.10
Research Activities
The Centre for Technology Development and Transfer (CTDT) acts as a
single window for partnership with industries and establishments for
sponsored research, consultancy and training programmes of the university.
Taking up research projects helps students to get exposure to the latest
developments in the field of science and technology and to disseminate the
knowledge for betterment of the society. It is also a source of revenue to the
university by way of institutional charges on the cost of projects entrusted by
various agencies.
1.1.10.1
Research Projects
The details of sponsored research and consultancy projects undertaken,
completed and in progress are given in Table 13.
23
Audit Report (Civil) for the year ended 31 March 2010
Table 13: Pendency in research projects
Year
2006-07
2007-08
2008-09
2009-10
Total
No. of
projects
undertaken
36
35
45
61
177
Project cost
(` in crore)
16.32
14.85
10.61
25.18
66.96
No. of projects
in progress
beyond the
scheduled date
for completion
21
7
8
0
36
Cost of projects
pending/ in
progress as of
March 2010
(` in crore)
10.13
4.46
2.99
0
17.58
(Source: Centre for Technology Development and Transfer records)
¾
Out of 177 projects undertaken on an outlay of ` 66.96 crore during
2006-10, 36 projects costing ` 17.58 crore were incomplete beyond
their scheduled date for completion.
Instances of
partnering with
industry in taking up
sponsored research
and consultancy
projects for the
private sector were
very low
¾
The university could not attract projects in large numbers from the
private sector. During 2005-10, 174 out of the 177 projects had come
from Government and its agencies. The objective of partnering with
industry was not achieved due to the very low level of projects taken
up for the private sector.
Knowledge Data
Centre was still to
achieve its full
functioning status
due to non- linking of
all educational
institutions
A tripartite MoU was signed in 2003 between State Government, the
university and a private computer company to set up a Knowledge Data Centre
(KDC) in the university campus. The KDC was to serve as a technology
resource centre for the student community of the State. It was proposed to
connect all educational institutions in the State under a single network. After
the MoU, the project did not make much headway due to the indecisiveness on
the modalities and disagreement over the price quoted by the private MoU
partner for the computer hardware and software, leading to signing of a
revised MoU in August 2007 with the same firm. The revised project was to
be implemented at a total cost of ` 7.08 crore, to be completed by March 2009.
The project was proposed to be funded by grants of ` 2.50 crore and ` 2.44
crore from GOI and State Government respectively and the balance was to be
met by the university. After prolonged delays even after the revised MoU, the
university placed its purchase order on the private company in August 2008 to
establish the KDC on a turn key basis. The open tender system was not
followed as it was considered unsuitable.
1.1.10.2
Delay in establishment of Knowledge Data Centre
The private MoU partner supplied the computer hardware and software during
September to December 2008 and a payment of ` 6.16 crore9 was made to the
firm. However, the KDC was still to start functioning due to delay in
identification of space to house the facility with consequent delays in civil and
electrical works.
The university replied (October 2010) that the computers had been installed
and KDC was functioning. The fact, however, was that the original proposal
9
Includes carriage of ` 6.92 lakh and customs duty of ` 54.36 lakh.
24
Chapter I - Performance Audit
of 2003 to connect all educational institutions in the State under a single
network had not taken shape even as of March 2010 despite incurring an
expenditure of ` 6.16 crore thereon due to lack of planning and indecisiveness
on the part of the university.
1.1.10.3
Patents
The Centre for Intellectual Property Rights (CIPR) functions in the campus to
create awareness on IPRs such as patents, trademarks, industrial designs and
copyrights among final year students, faculty members etc., by organizing
seminars, workshops and conferences. Patenting inventions is a part of
research activity so as to ensure preservation of the intellectual property rights
on such inventions. During 2006-10, the faculty members of the university
and students of the affiliated colleges filed for patents for 50 of their ‘reported’
inventions. The university stated (October 2010) that the applications filed
were under different stages of processing. The Patents Office, however, had
not granted patents for any of this ‘reported’ inventions indicating their
unsuitability for award of patent. Thus, the university which admitted a major
chunk of the State’s best students entering engineering education did not
perform well in terms of new patentable inventions.
The Principal Secretary directed (November 2010) the Registrar to take note
of the audit observations on research activities seriously and furnish a detailed
reply early.
1.1.11
Internal control and monitoring mechanism
1.1.11.1
Internal control
(i)
Shortfall in physical verification of Stores and Stock
The Finance and Accounts Manual, 1999 of the university envisages annual
verification of stores and stock. The details regarding the number of
functional units of the university wherein physical verification was conducted
and shortfalls during the period 2005-06 to 2008-09 are given in Table 14.
Table 14: Year-wise shortfall in physical verification of stores and stock
Year
Number of
functional
units
No. of units where
physical
verification was
conducted
Shortfall
2005-06
72
41
31 (43)
2006-07
80
1
79 (99)
2007-08
95
15
80 (84)
2008-09
97
63
34 (35)
Total
344
120
in units
(in percentage)
(Source : Compiled by Audit from Physical verification Inspection Reports)
The physical verification was to be conducted by the staff of the university.
Shortfall in coverage of units ranged from 35 to 99 per cent during 2005-09.
Reasons for non-completion of physical verification in 224 units during
25
Audit Report (Civil) for the year ended 31 March 2010
2005-09 and details of action taken against the officials concerned were not
available on record. The Registrar replied that action was being taken to
complete the physical verification.
It was further noticed that the physical verification of library books conducted
during March to September 2009 was incomplete and the report thereon was
not available.
(ii)
Pendency in redressal of grievances
The Centre for Student Affairs of the university looks after the
grievances/complaints pertaining to affiliated colleges on issues such as
collection of fees in excess of stipulation and lack of infrastructure etc.,
received from students/parents/others.
Test check of 86 out of 695 random complaints/grievances pertaining to
collection of excess fees and lack of infrastructure during 2009-10 revealed
that only 10 out of the 86 (12 per cent) were settled/disposed off. The
university stated (October 2010) that the grievance petitions were being sent to
the Director of Technical Education (DOTE) for redressal of grievances.
However, the fact that only 12 per cent of the grievance petitions were acted
upon indicated the need for better coordination with DOTE.
(iii)
Delay in settlement of local fund audit paras
Director of Local Fund Audit (LFA) is the statutory auditor of the university.
The audit objections of LFA pending settlement at the end of each year (200405 to 2007-08) is summarized in Table 15.
Table 15: Year-wise pending audit objections
Year
No. of objections
Amount involved
(` in crore)
2004-05
5,708
2.08
2005-06
3,380
1.53
2006-07
3,427
1.49
2007-08
3,607
1.86
(Source: Audit Reports of LFA)
The 3,607 audit objections pending settlement related to the period from
1980-81 to 2007-08. Long pendency of large number of audit objections is a
matter of concern and needs to be addressed.
26
Chapter I - Performance Audit
1.1.11.2
Monitoring mechanism
Non-accreditation of the university
The National Assessment and Accreditation Committee (NAAC) grants
accreditation for universities and colleges. The NAAC granted accreditation to
the university with a Five Star10 status for a period of five years from 2002.
The accreditation lapsed in 2007. The university failed to renew the
institutional accreditation after 2007. Failure to apply for and also to renew
accreditation denied an opportunity to evaluate the facilities and services
offered to students by an external agency with reference to set benchmarks.
The Registrar replied (October 2010) that a committee was constituted for
initiating the process for reaccreditations.
1.1.12
Conclusion
The university did not prepare Perspective/Annual Plans to achieve the goals
set in its Vision 2020. Retention of huge funds by autonomous centres and
lack of transparency in the Annual Accounts were causes for concern. The
university failed to utilise the accumulated earmarked funds for fulfilling the
felt needs for laboratories and hostels due to lack of proper planning.
Endowment funds were not utilised effectively to promote academic
excellence through fitting awards for meritorious students. Relaxing the
minimum score required for granting affiliations and the high growth in the
number of courses run continuously on provisional affiliations went against
the mandate given to the university to ensure the quality of technical education
in the State. Conducting distance education courses without the approval of
the Distance Education Council limited the career options available to the
students as they were not qualified to take up Central Government jobs. The
university was still to exploit the huge potential for sponsored research and
consultancy projects. Commissioning of the Knowledge Data Centre to serve
as a technology resource centre for the student community of the State was
delayed.
1.1.13
Recommendations
¾
Long-term and short-term Plans with measurable goals and financial
linkages should be evolved and developmental programmes should be
aligned with the Plans.
¾
The need for autonomous centres to retain huge funds and to transfer
funds on ad hoc basis to the General Fund should be reviewed.
10
‘Five star’ was the highest rating in the accreditation ranking system followed by
NAAC in 2002.
27
Audit Report (Civil) for the year ended 31 March 2010
¾
The university should prepare consolidated accounts of its receipts and
payments.
¾
The university should pay more attention to sponsored research
projects and consultations.
28
Chapter I - Performance Audit
LABOUR AND EMPLOYMENT DEPARTMENT
1.2
Functioning of Industrial Training Institutes
Highlights
The main objective of Industrial Training Institutes (ITIs) is to ensure a
steady flow of skilled workers in different trades for the industry. ITIs
impart industrial training in different trades mainly to the less privileged,
poor and downtrodden school-leaving youth so that they acquire technical
skills for gainful employment. Performance audit of the functioning of ITIs
revealed non-setting up of ITIs in all blocks of the State, lack of
infrastructure facilities such as adequate classrooms, power supply and
hostels, and shortfall in availability of tools and equipment in test-checked
ITIs, unaffiliated trades in ITIs, increase in dropouts among trainees, poor
placement of ITI passed candidates under the Apprenticeship Training
Scheme in industries and manpower shortage in ITIs.
¾
Government’s plan (1996) to establish ITIs in all the blocks of the
State either in the Government sector or the private sector was still
to materialise. As of March 2010, 68 out of 385 blocks in the State
did not have any ITI.
(Paragraph 1.2.6.3)
¾
The test-checked ITIs lacked basic infrastructure facilities such as
adequate class rooms, power supply and hostels.
(Paragraphs 1.2.8.1(iv), 1.2.8.1(v) and 1.2.8.1(vii))
¾
In the test-checked ITIs, shortfall in availability of tools and
equipment was in the range of 11 to 86 per cent with reference to
the standard list of the trades.
(Paragraph 1.2.8.1(viii))
¾
In three test-checked ITIs, six trades introduced during 2006-08
were still to be affiliated to the National Council of Vocational
Training due to non-provision of adequate tools and equipment
and staff.
(Paragraph 1.2.8.2(i))
¾
Though admission in ITIs increased during 2005-09, the
percentage of vacant seats during the same period increased by
12 per cent. The number of dropouts among students admitted
during 2004-07 also increased by four per cent.
(Paragraph 1.2.8.3(i))
29
Audit Report (Civil) for the year ended 31 March 2010
¾
Non-enhancement of the rate of training grant by the State
Government resulted in inadequate supply of raw materials and
consumables to trainees in ITIs.
(Paragraph 1.2.8.3(v))
¾
As against ` 16.01 crore funds available under the World Bank
assisted Centre of Excellence scheme, the department spent only
` 9.23 crore during 2006-10 resulting in non-creation of the
required infrastructure in 17 ITIs. Consequently, the trades
introduced in those ITIs were still to be affiliated to the National
Council of Vocational Training.
(Paragraph 1.2.8.3(vii))
¾
The department’s lack of co-ordination with the Chief Inspector of
Factories in identifying new industries resulted in poor placement
records in providing apprenticeship training to ITI passed
candidates.
(Paragraph 1.2.9.1)
1.2.1
Introduction
Industry is always in need of skilled manpower for its production and growth.
In order to provide a steady flow of skilled workers in different trades to the
industry, Government of India (GOI) introduced (1950) a scheme called the
Craftsmen Training Scheme (CTS). Under CTS, Industrial Training Institutes
were established in various States/Union Territories to upgrade the skills of
craftsmen. The administration of ITIs was transferred to State Governments in
1956. The main objectives of ITIs were to ensure a steady flow of skilled
workers to the industry to meet the manpower requirements in different trades;
introduce new courses in emerging areas and create self sustaining courses;
impart training to the less privileged, downtrodden and early school leavers to
acquire technical skills for gainful employment; provide sophisticated training
opportunities to women in the field of electronics and information technology
for gainful employment and establish a close interaction with the industries on
issues relating to exchange of technical knowledge and experience for the
mutual benefit of the institutes and the industry.
1.2.2
Organisational structure
In Tamil Nadu, there were 60 ITIs with a total intake capacity of 21,322 seats
as of March 2010. Out of 60 ITIs, 12 are exclusively for women and two are
exclusively for Scheduled Castes/Scheduled Tribes (SC/ST). Besides, one
State level equipment maintenance workshop and six regional equipment
maintenance cells look after the maintenance of the equipment in the ITIs.
The ITIs function under the control of the Commissioner of Employment and
Training (CET). The CET is assisted by two Joint Directors at the Directorate
level and five Regional Joint Directors (RJD) at the regional level. The
Principal Secretary to Government, Labour and Employment Department is
30
Chapter I - Performance Audit
responsible for policy-making and monitoring of the activities of the
Department of Employment and Training.
The National Council of
Vocational Training (NCVT), an advisory body set up by GOI prescribes
standards and curricula for craftsmen training. The NCVT also prescribed
standards in respect of syllabi and equipment, scale of accommodation,
duration of courses and method of training. Trade tests are conducted on all
India basis by the NCVT and successful trainees are awarded the National
Trade Certificates in the trades concerned under the seal and authority of
NCVT.
Besides, a State Council of Vocational Training (SCVT) affiliated to NCVT
functions as a State agency to advise the State Government in carrying out the
training policy laid down by NCVT and to coordinate the Vocational Training
Programme throughout the State.
1.2.3
Audit objectives
The objectives of the performance audit were to assess whether:
¾
proper plans existed and were implemented to achieve the objectives of
the ITIs;
¾
adequate financial support was provided by the Government for
effective functioning of ITIs and the funds were properly utilised;
¾
high quality training was imparted to the trainees;
¾
required infrastructure was available in ITIs;
¾
adequate and qualified manpower was available in ITIs;
¾
a proper system to ensure placement of trainees was available and
¾
an effective monitoring system to ensure the functioning of ITIs was in
place.
1.2.4
Audit criteria
The following criteria were used to benchmark the audit findings:
¾
Training manual for Industrial Training Institutes and Centres issued
by the Government of India (GOI);
¾
GOI/State Government orders on imparting industrial training to
trainees;
¾
Norms prescribed by the National Council of Vocational Training and
¾
The Apprentices Act, 1961.
31
Audit Report (Civil) for the year ended 31 March 2010
1.2.5
Audit coverage, methodology and sampling
The performance audit was conducted (January to May 2010) covering the
period from 2005-06 to 2009-10 by test check of records in 16 out of 60 ITIs
(25 per cent), the State Level Equipment Maintenance Workshop at Chennai,
two out of six Regional Equipment Maintenance Cells, four out of five offices
of Regional Joint Directorates, three out of 11 Related Instruction Centres11
and one out of two Basic Training Centres, as detailed in Appendix 1.3.
Besides, records relating to the functioning of ITIs at the Secretariat and at the
Directorate of Employment and Training were also checked.
Eight districts12 (25 per cent) were selected out of a total of 32 districts in the
State based on the stratified random sampling method. The districts were
divided into different strata based on the number of ITIs available in each of
them and samples were picked up from each stratum.
The audit objectives and audit criteria were discussed with the Principal
Secretary to Government, Labour and Employment Department during an
entry conference held in January 2010. The findings were discussed with the
Principal Secretary in an exit conference in June 2010.
Against 25 trades
planned for
introduction in ITIs,
only 15 trades were
introduced
1.2.6
Planning
1.2.6.1
Tenth Five Year Plan (2002-2007)
Industrial Training Institutes help the State in producing the required skilled
manpower, which forms the backbone of industry. During the Tenth Plan
period, in the context of liberalization, it was planned to extend the area of
training beyond engineering into the services sectors13. During this period, it
was also planned to provide infrastructure facilities such as classrooms,
hostels and compound walls and introduce 25 new trades in ITIs at a total cost
of ` 21.17 crore, as detailed in Appendix 1.4. Besides, it was also planned to
provide vertical mobility for the students of ITIs to join polytechnics.
Audit noticed that though the department spent ` 26.43 crore as against the
outlay of ` 21.17 crore during the Plan period, there were shortfalls in both the
introduction of trades and provision of infrastructure in ITIs. As against
introduction of 25 trades planned in 25 ITIs, only 15 trades were introduced.
Besides, four major items of work planned to be executed viz.,
(i) own buildings (four ITIs14), (ii) additional classrooms (20 ITIs),
(iii) construction of hostels (six ITIs15) and (iv) compound walls (16 ITIs) at a
cost of ` 8.28 crore in the identified ITIs were not implemented. Further, the
vertical mobility planned for students of ITIs to join polytechnics was still to
be introduced by the Government.
11
12
13
14
15
A centre established to implement Apprenticeship Training Programme to ITI passed
candidates.
Chennai, Coimbatore, Cuddalore, Kancheepuram, Krishnagiri, Thiruvallur,
Villupuram, and Virudhunagar.
Communication, Construction and Transport.
Cuddalore (Women), Nagercoil (Women), Thirukuvalai and Thiruvanmiyur.
Coimbatore (Women), Dharmapuri, Madurai (Women), Pudukottai,
Ramanathapuram and Salem (Women).
32
Chapter I - Performance Audit
1.2.6.2
Action Plan to be
prepared for
implementation of
the Eleventh Plan
still not prepared
Preparation of Action plan
During the Eleventh Five Year Plan (2007-2012), the department planned to
encourage establishment of ITIs in all areas of the State, besides promoting
training and skill development in sectors like automobile, textile, information
technology, information technology enabled services (ITES), leather
technology etc., and introduction of modern trades in the ITIs. One of the
strategies of the department to achieve the objectives of the Eleventh Plan was
preparation of an Action Plan for comprehensive training and skill
development in co-ordination with industrial associations catering to the
present and future needs of the industry. The department, however, was still
to prepare such an Action Plan to achieve the objectives of the Eleventh Plan.
During the exit conference, the Principal Secretary stated that a State Level
Mission for skill development had been formed and a comprehensive Action
Plan was to be prepared.
1.2.6.3
Sixty eight out of the
385 blocks in the
State did not have
ITIs
Uneven distribution of ITIs
The department observed that ITIs were not evenly established in the State.
To address the issue, the Government planned (1996) to provide at least one
ITI either in Government or in the private sector in each block of the State by
2000. Though the Government planned to address the issue of uneven
distribution of ITIs in different regions during the Ninth and Tenth Plan
periods, no noticeable progress had been made in this regard so far. As of
March 2010, 68 out of 385 blocks in the State did not have an ITI, either in the
Government or in the private sector.
1.2.7
Financial Management
1.2.7.1
Allocation and expenditure
The year-wise budgetary allocation for administration of ITIs, actual
expenditure and savings/excess are given in Table 1.
Table 1: Year-wise actual expenditure and savings/excess
Year
Budgetary allocation Actual expenditure
2005-06
52.38
47.72
2006-07
57.45
57.60
2007-08
82.76
59.16
2008-09
88.92
80.28
2009-10
113.43
140.95
(Source: Departmental records)
(` in crore)
Savings (+)/ Excess (-)
4.66
(-) 0.15
23.60
8.64
(-) 27.52
The budgetary allocation for the administration of ITIs increased from
` 52.38 crore in 2005-06 to ` 113.43 crore in 2009-10. The increase in
allocation was mainly due to implementation of a Centrally sponsored
schemes viz. Centre of Excellence (2007-08) and the Sixth Pay Commission
report. The actual annual expenditure, however, was about ` 50 crore during
2005-08 and it was ` 80.28 crore in 2008-09. The savings during 2007-09
were mainly due to under-utilisation of funds allotted for the ‘Centre of
Excellence’ scheme and the ‘Modular Employable Skill’ scheme. However,
33
Audit Report (Civil) for the year ended 31 March 2010
the expenditure rose to ` 140.95 crore in 2009-10, due to increased
expenditure under the ‘Centre of Excellence’ scheme.
1.2.7.2
Around 45 per cent of
the funds allocated to
the Directorate were
spent on the last day
of the financial year
Rush of expenditure
Financial rules stipulate that expenditure should be evenly distributed
throughout the year and rush of expenditure in the closing month of the
financial year should be avoided. It was, however, noticed in audit that the
CET, at the Directorate level, annually spent around 45 per cent of the total
expenditure during the year on the last day of the financial year during
2005-09 and 15 per cent in 2009-10, as given in Table 2.
Table 2: Rush of expenditure in the Directorate
(` in crore)
Expenditure on 31 March
(percentage in brackets)
3.15 (46)
4.11 (41)
4.11 (45)
5.36 (50)
1.63 (15)
Total
Year
expenditure
2005-06
6.92
2006-07
9.95
2007-08
9.16
2008-09
10.76
2009-10
9.08
(Source: Departmental records)
The department, in reply, stated (November 2010) that getting revalidation
orders for procurement of equipment/civil works in certain cases delayed the
incurring of expenditure and the department did not purposely postpone the
expenditure to the last day of the financial year. The department’s reply is not
acceptable as about 50 per cent of the allocated funds were spent persistently
on the last day of the financial year during 2005-09.
1.2.7.3
Advances made for
material supplies
amounting to
` 5.27 crore remain
unadjusted
Watching of advance payments
As per Article 99 of the Tamil Nadu Financial Code, advance payments made
for the supply of material should be adjusted on receipt of material. Audit,
however, noticed that advance payments amounting to ` 5.27 crore made to
the Electronics Corporation of Tamil Nadu (ELCOT), the Tamil Nadu Khadi
and Village Industries Board (TNKVIB), the Directorate General of Supplies
and Disposals (DGS&D) as well as private suppliers during 2004-10 were still
to be adjusted as of March 2010 even though materials were received by the
department. The period of non-adjustment of the advances ranged between
four months to six years as detailed in Appendix 1.5. In reply, the department
stated that necessary steps would be taken for adjusting the outstanding
advance payments.
1.2.7.4
Non-claiming of unspent funds
The department paid an advance of ` 3.71 crore to ELCOT during 2003-07 for
supply of computers for providing training in ITIs, against which ELCOT had
so far supplied computers of the value of ` 3.13 crore. The balance unspent
amount of ` 0.58 crore was lying idle with ELCOT for seven years. The
department had not taken any effective action either to procure computers or
to get back the unspent amount from ELCOT. The department further made
an advance payment of ` 55.44 lakh during 2007-09 for the supply of
computers without taking into account the unutilised amount available with
34
Chapter I - Performance Audit
ELCOT. In reply, the department stated (November 2010) that action was
being taken to get necessary orders from the Government for the
utilisation/remitting the balance amount lying with ELCOT.
1.2.7.5
Departmental
receipts not
reconciled with
treasury
Non-reconciliation of receipts
The major receipts of the department (Training Wing) are examination fees
collected from the trainees of ITIs/Industrial Training Centres16 (ITCs) and
inspection fees paid by the private ITCs. The reconciliation of the receipts of
the department in districts with the treasuries is entrusted to one ITI in each
district by the concerned RJD. Audit, however, noticed that nine ITIs17
nominated for reconciliation of receipts in the test-checked districts had not
reconciled the receipts with the treasuries due to non-receipt of inputs such as
details of amounts remitted to the treasury and dates of remittances from other
units. The RJDs also failed to provide the details of remittances to the
nominated ITIs for reconciliation with the treasuries. Consequently, in the
absence of reconciliation of departmental receipts with the treasuries,
realisation of departmental receipts was not watched and ensured. Further in
the absence of reconciliation, the risk of omission to detect fake challans, if
any, could not be ruled out.
1.2.8
Implementation
1.2.8.1
Infrastructure deficiencies
The NCVT prescribed specific norms for providing basic infrastructure such
as classrooms and workshops. To impart training in ITIs, the space for
conducting various trades in ITIs is to be provided as per NCVT norms.
Test check of records in the sample ITIs and at the Directorate, however,
revealed lack of infrastructure facilities in ITIs as described in the succeeding
paragraphs.
16
17
Institutes run in Private sector.
Ambattur, Chengalpattu, Chennai (North), Coimbatore, Cuddalore, Guindy, Hosur,
Ulundurpettai and Virudhunagar.
35
Audit Report (Civil) for the year ended 31 March 2010
(i)
Five out of 60 ITIs
did not have their
own buildings
Building adequacy
Five18 out of 60 ITIs did not have their own buildings as of March 2010. Of
these five ITIs, four were functioning in rented buildings and the remaining
one, i.e. the ITI for women at Cuddalore was functioning in the building of the
ITI (General), Cuddalore since 1990. Even though the department sought
funds every year for construction of buildings for ITIs, Government had not
provided funds for them. The department stated (November 2010) that new
buildings are under construction for ITI (Women), Cuddalore and ITI,
Thirukkuvalai. Further, in respect of ITI, Thiruvanmiyur, which was
functioning in the building belonging to Industries Department, the process of
transferring the building to Labour and Employment Department had been
initiated.
(ii)
Renovation of ITIs
Most of the ITIs were constructed during the early 60s and 70s and required
extensive repair works including replacement of power wiring, electrical,
fixtures and fittings. The department assessed (2005-06) the cost of repair
works as ` 13.34 crore and sought funds to carry them out. Government,
however, sanctioned (2005-10) only a total of ` 2.25 crore, which resulted in
partial renovation of the ITIs.
The department stated (November 2010) that a fresh proposal would be
submitted to the Government to renovate all the buildings of ITIs as a special
drive.
(iii)
Opening of new ITIs
To impart a trade in ITIs, affiliation is to be obtained for the trade from
NCVT. To get affiliation from NCVT, required tools and equipment for the
trade are to be provided in the ITI. During July 2007, the State Government
ordered the opening of new ITIs at Andimadam and Perambalur. The
department procured the required tools and equipment for commencing the
trades, during February 2008 to November 2009. Audit noticed that
candidates were admitted and the ITIs started functioning from August 2007
(Andimadam) and August 2008 (Perambalur) without the required tools and
equipment for imparting training on trades.
The department, without ensuring the availability of the required tools and
equipment, arranged for the conducting of pre-inspection by the Regional
Joint Director (RJD), Tiruchirappalli in March 2008 and by the standing
committee members in August and October 2008. The required certificate for
affiliation of the trade was given by the standing committee in August 2008
(Andimadam) and October 2008 (Perambalur) and affiliation was granted by
Director General of Employment and Training (DGET), even though
procurement of tools and equipment continued till November 2009. The
department stated (November 2010) that affiliation was granted based on the
18
Cuddalore (Women), Karur (Women), Namakkal (Women), Thirukkuvalai and
Thiruvanmiyur.
36
Chapter I - Performance Audit
supply orders placed for procurement of tools and equipment. The reply is not
acceptable as commencing the trade without the required tools and equipment
and obtaining affiliation would affect imparting of high quality industrial
training to the trainees.
(iv)
Classroom adequacy
Classrooms were not
constructed due to
non-sanction of funds
by the Government
According to NCVT norms, the number of classrooms required for an ITI
depends upon the number of trades imparted and units operated in that ITI.
Based on these norms, the department proposed
(2005-06) to construct three classrooms each in 26 Picture No.1: Conducting of training
different trades in the same class
ITIs19 and five classrooms each in 11 ITIs20 at a for
room in ITI, Cuddalore (Women)
cost of ` 2.99 crore, which was still to materialise
as the Government had not sanctioned any funds
for this purpose during 2005-10.
Shortage of
classrooms was in the
range of two to 18 in
the test-checked ITIs
In eight out of the 16 test-checked ITIs, there was
shortage of classrooms ranging between two and
18 as detailed in Table 3. In the absence of
classrooms, the classes were conducted in
workshops which did not have desks for the
trainees.
Table 3: Shortage of classrooms in test-checked ITIs
Sl.
No.
Name of the ITI
Required
number of
classrooms
Number of
classrooms
available
Shortage
1
Guindy
24
17
7
2
Coimbatore
40
34
6
3
Chengalpattu
26
15
11
4
Chennai (N)
27
9
18
5
Hosur
27
19
8
6
Thiruvanmiyur
3
1
2
7
Cuddalore (General & Women)
8
Cuddalore (Women)
In the absence of classrooms, the classes were
conducted under a tree
(Source: Departmental records)
The department stated (November 2010) that as the training involved
instruction courses and demonstrations, most of the theory classes were
conducted in workshops where adequate space was available and classrooms
were used only for mathematics and drawing classes. It was also stated that
classrooms would be constructed in the ITIs as per the requirements.
19
20
Ariyalur, Arakonam, Chennai (North), Chekanurani, Coonoor, Dharapuram,
Dharmapuri, Erode, Karaikudi, Mettur dam, Mudukulathur, Nagapattinam,
Nagercoil, Nagercoil (West), Paramakudi, Pudukottai, Ramanathapuram,
Sankarapuram, Theni, Thanjavur, Thiruchendur, Tiruppur, Thiruvannamalai,
Thoothukudi, Ulundurpettai and Virudhunagar.
Ambattur, Chengalpattu, Coimbatore, Cuddalore, Guindy, Hosur, Madurai, Pettai,
Salem, Tiruchirappalli and Vellore.
37
Audit Report (Civil) for the year ended 31 March 2010
Non-provision of adequate classrooms would affect the providing of proper
training in ITIs.
(v)
Shortage of power
supply in testchecked ITIs ranged
from 44 to 550 KVA
Availability of power supply
NCVT had prescribed power supply requirements based upon the power
requirements for each trade. Audit, however, noticed shortages of power
supply ranging between 44 KVA (Ulundurpettai) to 550 KVA (Hosur) in 11
out of the 16 test-checked ITIs as detailed in Table 4.
Table 4: Shortage of Power Supply
Name of the ITI
Total requirement
of power supply
Power supply
actually
available
(In KVA)
Shortage of
power supply
Coimbatore
413
100
313
Cuddalore & Cuddalore (W)*
265
63
202
Ambattur & Ambattur (W)*
330
70
260
Chengalpattu
249
63
186
Chennai (N)
190
63
127
Guindy
180
63
117
Hosur
610
60
550
Ulundurpettai
107
63
44
Virudhunagar
109
63
46
(Source: Departmental records)
*
Both the ITIs are in the same complex
NCVT also prescribed provision of backup diesel generating sets to keep
training activities continuing at the time of load-shedding/power-cuts. Audit
however, noticed that no such diesel generating sets were provided in the testchecked ITIs. Further, in the test-checked ITI at Coimbatore, the Electrical
Inspector of the Labour Department, during his inspection, found (November
2008) that the electrical installations for certain trades and machines were
deficient and unauthorised. Audit observed that the department was still to
rectify the deficiencies in electrical installations, thereby compromising the
safety of trainees, particularly trainees who had to handle electrical
installations under the welder and mechanical trades.
(vi)
Non-availability of
water supply, play
ground, adequate
toilet facilities and
compound wall in the
test-checked ITIs
Availability of basic amenities
In the test-checked ITIs, basic amenities for trainees such as potable water
supply, playgrounds and adequate toilet facilities were not available as of
March 2010 as given in Table 5.
38
Chapter I - Performance Audit
Table 5: Non-availability of basic amenities
Sl.No.
Basic
amenities
Test-checked ITIs where adequate facilities were not available
1.
Potable water
supply
Ambattur, Chengalpattu, Chidambaram, Cuddalore, Cuddalore (W),
Hosur, Thiruvanmiyur, Virudhunagar and Ulundurpettai
2.
Playground
Ambattur (W), Chennai (North) and Thiruvanmiyur
3.
Toilet facilities
ITI
Number of
students
Number of toilets
available
Ulundurpettai
229
5
Chengalpattu
791
6
Chennai North
892
8
Cuddalore (W)
183
2
Guindy
206
14
Coimbatore
531
17
Virudhunagar
352
5
Chidambaram
126
4
Hosur
597
7
(Source: Departmental records)
Further, DGET had prescribed the provision of compound walls in all ITIs to
protect their infrastructure and equipment. Audit, however, noticed the
absence of compound walls in 1121 out of 13 of the test-checked ITIs.
(vii)
Hostel facilities
available only in 29
out of 60 ITIs
Hostel facilities
The DGET Training Manual provides that hostel facilities may be made
available for 50 per cent of the trainees in each ITI. Hostel facilities were
available only in 29 ITIs out of the 60 ITIs. In order to augment hostel
facilities and facilitate the trainees who found it difficult to reach home after
attending classes in ITIs, the department proposed (2006-07) construction of
seven new hostels at a cost of ` 3.20 crore. The Government, however, was
still to approve the proposal so far. In the test-checked ITIs, hostel facilities
were available only in eight22 out of 16 ITIs. Audit also noticed that none of
the hostels in ITIs had been provided with boarding facilities and the hostels in
the test-checked ITIs lacked facilities such as toilet/drinking water as detailed
in Table 6. Absence of hostels and non-provision of basic amenities in hostels
made the ITIs less attractive and could defeat the very basic objective of
serving the less privileged and downtrodden people for whom they were
mainly established.
21
22
Ambattur, Ambattur (Women), Chengalpattu, Chidambaram, Coimbatore,
Cuddalore (Women), Guindy, Hosur, Thiruvanmiyur, Ulundurpettai and
Virudhunagar.
Ambattur, Chidambaram, Chennai (North), Coimbatore, Cuddalore, Guindy, Hosur
and Virudhunagar.
39
Audit Report (Civil) for the year ended 31 March 2010
Table 6: Lack of facilities in ITI hostels
Name of the ITI
Status of Hostel building
Drinking water
facility
Bathroom/Toilet
facility
Coimbatore and
Guindy
Not in usable condition
Available
Available
Chennai (North)
As the hostel was in dilapidated
condition, 10 rooms could not be
utilised as against the 58 available
rooms.
Not available
Available
Cuddalore
Hostel was in dilapidated
condition.
Not available.
Not available
Virudhunagar
In good condition
Not available
Not available
Chidambaram
and Hosur
Major repair works such as
flooring, bath/toilets and wiring
are required.
Not available.
Available
(Source: Departmental records)
The Principal Secretary replied (June 2010) that steps are being taken to
improve the basic facilities in hostels.
(viii)
Shortage of tools and equipment
Shortage of tools and
equipment in testchecked ITIs ranged
between 11 and
86 per cent
The ITIs are required to maintain tools and equipment as per the standard
lists23 of tools and equipment of the trades concerned, as prescribed by NCVT.
As per NCVT norms, for each trade, a total of 16 plus one set of tools were to
be provided to the trainees. In the 16 test-checked ITIs, audit noticed
shortfalls in the availability of tools and equipment ranging between 11 and 86
per cent with reference to the standard list of tools and equipment for the
trades which are detailed in Appendix 1.6. The conducting of industrial
training without the required tools and equipment in ITIs would hamper the
scope of the trainees in acquiring necessary trade skills and gainful
employment. During the exit conference, the Principal Secretary cited
financial constraints as the reason for shortage of tools and equipments.
Six test-checked ITIs
did not have CNC
machines essential
for training in turner
trade
Computed Numerically Controlled (CNC) machines are essential for
imparting training in respect of the turner trade24. NCVT, while prescribing the
syllabus for the turner trade, allowed the ITIs either to have their own CNC
machine for training or to have a memorandum of understanding (MoU) with
nearby factories to utilise their facilities. However, the test-checked ITIs at
Virudhunagar, Guindy, Chengalpattu, Cuddalore and Ulundurpettai neither
had their own CNC machine nor had entered into any such MoU with
factories, to use their facilities as of March 2010.
In one of the test-checked ITIs, viz., ITI, Chennai (North), CNC turning
machine lathe and a CNC train master worth ` 16 lakh remained unutilised for
the past 10 years as they were under repairs. The department stated
(November 2010) that the machines had not been repaired for want of funds.
23
24
A list containing the names of the tools and equipment considered as the basic
minimum requirement for the trade.
A trade where the trainees are trained to use lathe, a special tool, to make shapes out
of wood or metal.
40
Chapter I - Performance Audit
Further, the department stated (November 2010) that as the manufacturing
industry of the CNC was closed, the repairing of the machine became a major
problem and action was being taken to repair the machine. However, Audit
noticed that even though two firms came forward (2006 and 2008) to repair
the machines, the department failed to utilise their offers. Consequently, the
trainees were deprived of getting industrial training on these machines.
Six trades in three
test-checked ITIs
were still to be
affiliated by NCVT
1.2.8.2
Trades and affiliation
(i)
Unaffiliated trades
As per NCVT norms, an ITI seeking affiliation for starting a new trade had to
ensure the availability of the necessary infrastructure and instructors. Audit,
however, noticed that in three of the test-checked ITIs, six new trades were
unaffiliated with NCVT for want of required facilities as given in Table 7.
Table 7: Unaffiliated trades in the test-checked ITIs
Sl.
No.
ITI
Year of
commencement
Trade
Nature of facilities not yet
provided
1.
Chennai(North)
2006
Painter
Tools and equipment
2.
Chennai(North)
2007
Lift Mechanic
Tools and equipment
3.
Ambattur
2007
Data Entry
Operator
Electrical fittings
4.
Chengalpattu
2008
Driver cum
mechanic
Tools and equipment, staff,
building
5.
2008
Auto electrical
and electronics
Tools and equipment, staff,
building
6.
2008
Two-wheeler
mechanic
Tools and equipment, staff,
building
(Source: Departmental records)
The trainees who had completed the courses successfully were not issued
NCVT certificates, as the new trades were not affiliated by NCVT. Only
provisional trade certificates were issued by the State Council of Vocational
Training to the trainees stating therein that the National Trade Certificate will
be issued by NCVT. Already, nearly 20,000 trainees who had successfully
completed the courses during 1996-2003 were still to receive their trade
certificates from NCVT. Non-issue of NCVT certificate to trainees who had
completed their training would affect their prospects of getting better jobs.
The department stated (November 2010) that affiliation of these trades was
under progress.
41
Audit Report (Civil) for the year ended 31 March 2010
(ii)
Only 12 new trades
were introduced in
ITIs during 2005-10
as against 50 new
trades introduced by
NCVT
Introduction of new trades
During 2003-07, NCVT approved and introduced 50 new trades to meet the
needs of the industry in new areas. The department, however, introduced only
12 trades (seven engineering and five non-engineering trades) during 2005-10
in ITIs in the State. The list of trades which were not introduced in ITIs in the
State is given in Appendix 1.7. The department did not conduct any survey to
identify the areas in which new trades were to be introduced. Non-assessment
of the industrial needs for introduction of new trades deprived the benefit of
undergoing training under new trades to the poor and downtrodden schoolleaving youth.
The department, in reply, stated (November 2010) that though NCVT had
introduced 50 new trades, all of these were not suitable to any particular State
and the selection of trades was decided based on surveys conducted by
external agencies like the Confederation of Indian Industries. Further, the
department stated that a fresh survey was going to be conducted to identify the
necessary skill areas for introduction of new trades in which trained manpower
was needed.
(iii)
Welder trade not
introduced in
Sankarapuram ITI
(ST) despite
availability of funds
Denial of benefit to tribal youths
To introduce a trade in ITI, necessary infrastructure and tools and equipment
are required to be provided as per NCVT norms. Under the Centrally
sponsored scheme, ‘Tribal Sub Plan’, The Tamil Nadu Adi Dravidar Housing
and Development Corporation (TAHDCO) allocated ` 59.87 lakh25 for the
introduction of the welder trade26 in ITI, Sankarapuram (ST).
The
Commissioner of Employment and Training (CET) received the funds in
February 2009 from TAHDCO. Audit, however, noticed that even after the
lapse of one year, the CET was still to procure the required tools and
equipment for the commencement of training. The CET had so far procured
materials worth ` 2.50 lakh only. Further, CET’s proposal (July 2009) to
Government to sanction one Junior Training Officer and one Assistant
Training Officer posts for the trade was also still to be approved by the
Government. In the absence of the required tools and equipment and staff, the
department was unable to obtain NCVT’s affiliation for the trade.
Consequently, the welder trade was still to be introduced in the ITI, despite
availability of funds. Thus, the delay in providing the required facilities to
commence the trade, despite availability of funds, resulted in denial of tribal
youths in Sankarapuram Block getting training under the welder trade.
The department, in reply, stated (November 2010) that action for procurement
of tools and equipment and sanction of posts was being taken to start the
welder trade in ITI, Sankarapuram.
25
26
Civil works: ` 19.22 lakh, Equipment: ` 35 lakh, Furniture: ` 1 lakh, Staff Salary:
` 4.20 lakh, Raw Materials: ` 0.20 lakh and Stipend: ` 0.25 lakh.
The trade offering training to join two pieces of metal by the use of heat or pressure
or both and with or without added metal.
42
Chapter I - Performance Audit
1.2.8.3
Administration of ITIs
(i)
Trends in admission and dropout
Admission to ITIs is made yearly on the basis of merit. The duration of
engineering trades varies from one year to three year, whereas the duration of
non-engineering trades is one year. The minimum education qualification for
admission to the ITIs is from 8th Standard to Higher Secondary (Plus two)
according to the trades. Students between the age of 14 and 40 are admitted in
ITIs and there is no upper age limit for girls admitted in ITIs.
The sanctioned strength, admission and vacant seats in ITIs during 2005-09
are given in Table 8.
Table 8 : Admission of trainees in ITIs
Sanctioned strength
Filled-up Vacant
including
seats
seats
supernumerary27
sanction
August 2005
13,578
12,731
847
August 2006
13,214
12,134
1,080
August 2007
15,321
13,059
2,262
August 2008
16,922
13,878
3,044
August 2009
17,938
14,665
3,273
(Source: Departmental records)
Admission
during
Number of vacant
seats in ITIs stood at
3,273 in 2009
compared to 847 in
2005
Percentage
of vacancy
6.23
8.17
14.76
17.99
18.25
Though an increasing trend was noticed in admissions in ITIs during 2005-09,
the actual increase in admission (1,934) was less compared to the increase in
the total number of sanctioned seats (4,360) during the same period, leaving an
increase in vacancy of 2,426. Further, during the same period, the number of
vacant seats in ITIs increased from 847 in 2005 to 3,273 in 2009, registering a
12 per cent increase in vacant seats as seen from the table. In the 16 testchecked ITIs, the percentage of vacant seats increased from eight per cent in
2005 to 17 per cent in 2009 as given in Table 9.
Table 9: Vacant seats in test-checked ITIs
No. of seats
Number of seats Percentage of
available for intake
filled
seats filled
2005-06
4,143
3,820
92
2006-07
3,693
3,433
93
2007-08
4,001
3,428
86
2008-09
4,017
3,347
83
2009-10
4,375
3,809
87
(Source : Departmental records)
Year
Percentage of
vacant seats
8
7
14
17
13
Further, data analysis of the number of candidates who were admitted and who
appeared for examination in ITIs during 2004-07 indicated an increasing trend
in dropouts as detailed in the Table 10.
27
Seats sanctioned with the object of fully utilising the sanctioned seats at each
institute, as prescribed by DGET.
43
Audit Report (Civil) for the year ended 31 March 2010
Table 10: Candidates admitted and dropouts
Year
2004-05
2005-06
2006-07
2007-08
2008-09
No. of
candidates
admitted
12,731
12,134
13,059
13,878
14,665
Number of regular candidates
appeared for first time in
examination*
10,197
9,759
9,888
Number
of
dropouts
2,534
2,375
3,171
Percentage
of dropouts
20
20
24
To appear for exam
(Source: Departmental records)
*
Number of dropout candidates was worked out with reference to the number of
candidates admitted in ITIs in a particular year and the number of candidates who appeared
for the examination two years later, as most of the courses were of a two year duration.
The department stated (November 2010) that the practical exposure of the
trainees during their period of training enabled them to get jobs in the
industries on daily basis and hence they did not attend the examination.
Further, some trainees did not complete the course as they later got admission
into Polytechnic colleges wherein they got diplomas which gave better job
opportunities.
(ii)
Stipends not paid to
all the trainees, as
instructed by DGET
Award of stipends
According to the DGET Manual, a stipend of ` 100 per month per trainee was
to be awarded to all the trainees. In addition to this, GOI had instructed ITIs
to pay merit scholarships of ` 125 per trainee to 40 per cent of the total
number of trainees. The State Government, however, had sanctioned stipends
only to SC students at ` 150 per month, ST students at ` 175 per month and
` 50 per month to one third of the total trainees, whose parent’s annual income
was ` 16,100 and below. In 15 of the 16 test-checked ITIs, it was noticed that
23,396 trainees out of 33,237 trainees did not receive stipends during 2005-10.
Non-payment of stipends to trainees of ITIs made the institutions less
attractive among the less privileged, poor and school-leaving youth for whom
they had been established.
The department stated (November 2010) that a proposal would be sent to
Government to sanction stipends to all the candidates admitted in ITIs.
(iii)
Medical examination for trainees
As per Paragraph 12 of the DGET Manual, trainees were to be medically
examined at the time of admission and thereafter, once in a year. Trainees
found medically unfit were to be discharged from the ITIs or to be allotted
trades according to their health standards. In six28 out of 16 test-checked ITIs,
however, Audit noticed that no such medical tests were conducted at the time
of admission. In another four of the test-checked ITIs29, no medical test was
conducted for second year trainees.
28
29
Chennai (North), Guindy, Guindy (Women), Hosur, Thiruvanmiyur
Sankarapuram.
Ambattur (West), Chengalpattu, Chidambaram and Virudhunagar.
44
and
Chapter I - Performance Audit
The department stated (November 2010) that RJDs had been instructed to
have a constant vigil over this practice and to send a consolidated report to the
CET every year.
(iv)
Functioning of libraries in ITIs
According to the DGET Manual, ` 5 per trainee was to be allotted for the
purchase of books and trade-oriented magazines for the libraries in ITIs.
However, none of the 1330 out of 16 test-checked ITIs had purchased any
books during 2005-10, thereby depriving the trainees of opportunities to
update their knowledge.
(v)
Sanction of training
grant not in
conformity with rates
prescribed by DGET
Supply of raw materials and consumables to trainees
According to the DGET Manual, a training grant is allowed to each institute to
cover the cost of raw materials, consumables, stationery etc. GOI increased
(June 2008) the amount of training grant from ` 200 to ` 400 per month per
trainee for the engineering trades and from ` 150 to ` 300 for the nonengineering trades per month, per trainee. However, the State Government
continued to allocate funds at only ` 60 per engineering trainee per month and
at ` 50 per month per non-engineering trainee, despite the increase in the cost
of raw materials etc. A proposal sent by CET in March 2009 was still to be
approved by Government. It was noticed in the test-checked ITIs that raw
materials and consumables were not available to the required extent for the
trades. This resulted in reduced practical training to the trainees.
The department stated (November 2010) that all the ITIs were procuring raw
materials as per their need and there was no short supply of raw materials.
The reply is not acceptable as Principals of all the test-checked ITIs had stated
that there was short supply of raw materials due to lack of funds.
(vi)
Maintenance of records
An amount of ` 100 from each trainee was to be collected as caution deposit
on admission. The caution deposit was to be refunded to the trainee on
completion of training after adjusting any dues from the trainee on account of
loss, if any, caused by the trainee to the institution. Audit, however, noticed
that none of the test-checked ITIs had maintained a separate cash book for the
amounts collected and refunded to the trainees. In the absence of such
records, Audit could not ensure whether all the trainees received back their
caution deposits on completion of training.
The department stated (November 2010) that all the Principals of ITIs would
be instructed to maintain a separate cash book for the amounts collected and
disbursed towards caution deposit.
(vii)
Centre of Excellence scheme
GOI launched (2005-06) a scheme of upgrading 500 existing ITIs all over
India in five years into ‘Centres of Excellence’. The main thrust of the
30
Ambattur, Ambattur (Women), Chengalpattu, Chennai (North), Chidambaram
Coimbatore, Cuddalore (Women), Guindy, Guindy (Women), Hosur, Thiruvanmiyur,
Ulundurpettai and Virudhunagar.
45
Audit Report (Civil) for the year ended 31 March 2010
scheme was to improve infrastructure and equipment facilities, to modernise
the syllabus and open new trades in the ITIs. The expenditure on the
implementation of the scheme was to be shared between GOI and the State in
the ratio of 75:25. During 2005-10, 22 ITIs in the State were identified for
upgradation into ‘Centres of Excellence’. The scheme was implemented with
GOI assistance (domestic funding) during 2005-06 at an outlay of ` 1.60 crore
for each ITI. During 2006-10, the scheme was implemented in 17 ITIs with
World Bank assistance with an outlay of ` 3.50 crore for each ITI. As per the
Institutional Development Plan31 (IDP) approved by GOI for the ITIs, the State
Government could incur an expenditure of ` 59.50 crore for 17 ITIs and was
entitled to get 75 per cent of the expenditure reimbursed from GOI. However,
as against the entitled outlay of ` 59.50 crore for 17 ITIs, the GOI/State
Government had sanctioned ` 16.01 crore during 2006-10, of which the
department had spent only ` 9.23 crore (58 per cent) as of March 2010, as
detailed in Table 11.
Table 11: Financial achievement under Centre of Excellence under World Bank
assistance
Year
2006-07
2007-08
2008-09
2009-10
Total
Number of
ITIs covered
5
6
3
3
17
GOI share
released
6.68
1.38
1.66
0.51
1.78
12.01
State share
released
(` in crore)
Total funds Total expenditure
available
incurred
4.00
16.01
9.23
4.00
16.01
9.23
(Source: Departmental records)
Thus, due to less spending, the department had failed to avail of the entitled
funds from GOI for improving the infrastructural facilities in ITIs.
Seventeen trades
introduced under
World Bank aided
Centre of Excellence
were not affiliated to
NCVT for want of
required
infrastructure
A State Project Implementation Unit (SPIU) to implement and monitor the
World Bank-aided Centre of Excellence scheme was established only in
September 2008 even though the scheme was being implemented from
2006-07. Consequently, under-utilisation of funds coupled with delays in
setting up of the SPIU resulted in non-creation of the required infrastructure
facilities including tools and equipment in the identified 17 ITIs. Further,
though the department had spent the entire allocation of ` 8 crore for the five
identified ITIs32 in the year 2005-06 under domestic funds, the required tools
and equipment had not been provided in four33 out of five identified ITIs. As
the required infrastructure was not created, none of the trades introduced in 21
ITIs except automobile trade in Ambattur ITI had been affiliated to NCVT.
The list of ITIs and the trades which were still to be affiliated to NCVT is
given in Appendix 1.8.
The Government stated (November 2010) that under the World Bank assisted
programme, approval for procurement in respect of goods and civil works has
to be obtained from DGET/World Bank before carrying out the activities.
Government further stated that as the approval of the World Bank was
31
32
33
Detailed proposal sent to GOI, for establishment of Centre of Excellence.
Ambattur, Coimbatore, Hosur, Salem and Tiruchirappalli.
Coimbatore, Hosur, Salem and Tiruchirappalli.
46
Chapter I - Performance Audit
obtained only in July 2009 for procurement of goods and civil works, tenders
were floated only in 2009-10, resulting in poor utilisation of funds under
‘Centres of Excellence’.
The reply is not acceptable, as, had the Government established the State
Project Implementation Unit without delay of more than 18 months, the
approval for procurement of goods and civil works from the World Bank
could have been obtained much earlier and the delay in implementation of the
scheme could have been avoided.
1.2.9
Post ITI - Follow up measures
1.2.9.1
Apprenticeship training scheme
The ITIs produce semi-skilled workers. In order to improve their skills and
expose them to industrial environment, the trainees who successfully complete
their training are sponsored to industrial establishments and are given
apprenticeship training under the Apprentices Act, 1961. The period of
apprenticeship training varies from six months to four years depending upon
the trade. The Apprenticeship scheme is implemented in the State through 11
Government Related Instruction Centres (RICs)34 and three out of the 60 ITIs.
As of March 2010, 16,127 successful trainees were undergoing apprenticeship
training in 2,345 industrial establishments.
Only 22 per cent of
the candidates
registered for
apprenticeship with
the department were
placed as apprentices
in factories during
2005-09
As per the provisions of the Apprentices Act, 1961, it is obligatory on the part
of an employer to train a certain number of apprentices assigned by the State
Apprenticeship Advisor in designated trades. Scrutiny of records in the four
test-checked RICs35 revealed that out of 37,103 candidates registered for
apprenticeship training, only 8,065 (22 per cent) had been placed as
apprentices during 2005-09 in the industries. The RIC-wise break-up
particulars are furnished in Table 12 and depicted in Chart 1.
Table 12: Placement of trainees as apprentices
Year
Ambattur
(A)
(B)
Guindy
(C)
(A)
(B)
Tiruchirappalli
(C)
(A)
(B)
Coimbatore
(C)
(A)
(B)
(C)
2005
2,173
374
17
2,287
702
31
1,949
628
33
846
662
78
2006
1,839
262
14
2,155
480
22
3,997
511
12
906
706
78
2007
1,330
129
10
786
168
21
1,046
532
50
969
563
58
2008
1,867
233
12
859
56
7
7,874
583
7
900
494
55
2009
793
25
3
1,167
14
1
2,702
611
22
716
332
46
Total
8,002
1,023
11
7,196
1,420
16
17,568
2,865
16
4,337
2,757
64
(Source: Departmental records)
(A) No. of trainees registered
(B) No. of trainees admitted into apprenticeship
(C) Percentage of placement as apprentices
34
35
Ambattur, Chennai (North), Coimbatore, Cuddalore, Guindy, Hosur, Madurai, Pettai,
Salem, Tiruchirappalli and Vellore.
Ambattur, Coimbatore, Guindy and Tiruchirappalli.
47
Audit Report (Civil) for the year ended 31 March 2010
Chart 1: Provision of Apprenticeship training during 2005-09
17568
18000
16000
14000
12000
10000
8002
7196
8000
6000
4337
2865
4000
1023
2000
2757
1420
0
Ambattur
Guindy
Tiruchirappalli
Coimbatore
Number of trainees registered
Number of trainees admitted into apprenticeship
Further, the CET, in co-ordination with Chief Inspector of Factories (CIF) of
the State, has to identify the industries and also seats in each identified
industry to provide apprenticeship training to trainees, on successful
completion of their training in ITIs. Audit, however, noticed that out of
12,849 factories in the State, only 903 were identified for providing
apprenticeship training in the four regions36 of the State by RICs.
The department had the power under the Apprentices Act to take penal action
against industries which failed to provide apprenticeship training to the ITI
passed candidates under the Apprentices Act. However, no effective action
was taken during 2005-10 by the department against these industries.
Even in the identified factories, both in the Government and private sectors,
RICs did not utilise all the identified seats for providing apprenticeship
training to ITI passed out candidates, as detailed in Table 13 and Table 14.
Table 13: Utilisation of identified seats for providing apprenticeship training
(Government Sector)
Year
Ambattur RIC
No. of
seats
identified
No. of
seats
utilised
Coimbatore RIC
Tiruchirappalli RIC
Percentage
No. of
No. of Percentage
No. of
of seats
seats
seats
of seats
seats
utilised
identified utilised
utilised
identified
No. of
seats
utilised
Percentage
of seats
utilised
2005-06
247
140
57
250
211
84
777
490
63
2006-07
247
140
57
250
235
94
700
365
52
2007-08
353
27
8
400
250
63
477
240
57
2008-09
353
79
22
400
84
21
527
306
58
(Source: Half-yearly Report ending 31 December every year)
36
Chennai, Coimbatore, Thiruvallur and Tiruchirappalli
48
Chapter I - Performance Audit
Table 14: Utilisation of identified seats for providing apprenticeship training (Private
Sector)
Year
Ambattur RIC
Coimbatore RIC
Tiruchirappalli RIC
No. of
seats
identified
No. of
seats
utilised
Percentage of
seats
utilised
No. of
seats
identified
No. of
seats
utilised
Percentage of
seats
utilised
No. of
seats
identified
No. of
seats
utilised
Percentage of
seats
utilised
2005-06
3,852
1,976
51
2,600
835
21
353
370
103
2006-07
4,405
3,239
74
2,850
671
24
440
335
76
2007-08
4,907
3,146
64
2,900
759
28
721
235
32
2008-09
5,174
2,837
55
2,900
630
22
858
396
46
(Source: Half Yearly Report ending 31 December every year)
Thus, lack of co-ordination with the CIF and failure to take penal action
against industries which failed to provide apprenticeship training to ITI passed
candidates, resulted in poor placement records in providing apprenticeship
training to ITI passed candidates.
The department stated (November 2010) that a list of all industries including
new industries, as of May 2010 was obtained from the Chief Inspector of
Factories and necessary instructions had been given to the Assistant Directors
of RICs to improve the utilisation of identified seats.
1.2.9.2
Ex-trainees Follow-up
As per the DGET manual, ITIs have to maintain ‘Record cards’ of ex-trainees
as a follow-up measure to ensure that the ITI trainees on successful
completion of the training have been able to secure employment. If employed,
the name of the employer should be given, failing which, the whereabouts of
unemployed trainees should be shown in the record cards. The trainees should
also be asked to report periodically till they get employed. Audit, however,
noticed that none of the test-checked ITIs maintained such record cards in
respect of ex-trainees, thereby failing to follow-up the employment status of
ex-trainees and ensure their employment.
1.2.9.3
Employability of ITI trainees
The objective of establishment of ITIs was to impart industrial training to
school-leaving youth so that they could acquire technical skills for gainful
employment. ITIs in the State produce nearly 7,000 skilled persons every year
by imparting industrial training in various trades.
An audit survey37 disclosed that only eight per cent of the ITI candidates
registered in the Employment Exchanges in the State were employed as
detailed in Table 15.
37
A survey done through collection of responses to questionnaires on their employment
sent to trainees, who had completed their courses in the test-checked ITIs during
2005-06
49
Audit Report (Civil) for the year ended 31 March 2010
Table 15: Result of survey on employment
Details
Number of trainees
Number of persons to whom proformae were sent
300
Number of persons who responded
59
Number of ITI passed candidates registered with Employment
Exchanges
49
Number of persons got employment through Employment
exchanges
4 (8 per cent)
(Source: Particulars collected by audit through survey)
1.2.10
Human resources management
1.2.10.1
Manpower
DGET had prescribed a specific scale of technical staff admissible for ITIs.
The number of posts admissible for an ITI depends upon the seating capacity
of the institute and the number of units38 in various trades imparted in that ITI.
The State Government sanctioned technical posts for ITIs, based on the above.
Vacancies in the
technical cadre were
in the range of
11 to 58 per cent
Audit noticed that vacancies in the technical cadre as against sanctioned posts
were in the range of 11 to 58 per cent as of March 2010 as given in Table 16.
Table 16: Vacancy position in technical cadre
Sl.
No.
Name of the posts
1.
Deputy Director /
Principal
11
6
5 (46)
2.
Principal/Vice Principal/
Assistant Director
78
33
45 (58)
3.
Technical Officer
184
127
57 (31)
4.
Assistant Technical
Officer
826
736
90 (11)
5.
Junior Technical Officer
782
490
292 (37)
1,881
1,392
489 (26)
Total
Sanctioned
Number of
posts filled-up
Vacancy
in numbers
(percentage)
(Source: Departmental records)
The trade-wise vacancy position in the test-checked ITIs is given in
Appendix 1.9. Also, in respect of 23 trades in 11 of the test-checked 16 ITIs,
not even a single staff member was available for the trade concerned as of
March 2010 (Appendix 1.10).
It was also observed in the test-checked ITIs that, due to absence of the
required staff, two or more units were combined and training was imparted.
Further, space for classrooms and workshops were prescribed by DGET so as
to accommodate a specific number of trainees in a unit. Combining of one or
more units for want of staff and conducting classes in classrooms and
38
Unit: A batch of 16 trainees in each trade.
50
Chapter I - Performance Audit
workshops which were designed to accommodate only a specific number of
trainees, could lead to erosion of standards in imparting industrial training to
the trainees. In reply, the Government stated that technical posts were not
filled up due to a court case, which had been cleared now and steps were being
taken to fill the vacancies.
1.2.10.2
Only 228 staff of ITIs
were trained as
against 540 planned
during 2007-10
Staff training at ITI, Ambattur
The department has been conducting staff training programmes (STP) at ITI,
Ambattur since 1980. Under this programme, specific training in teaching
techniques viz., use of audio-visual aids, classroom management etc., is given
to Junior Training Officers/Assistant Training Officers for a period of two
weeks. Audit noticed that, during 2007-10, only 228 persons were trained as
against 540 persons planned to be trained as detailed in Table 17.
Table 17: STP training details
Year
Planned
(Batches/
trainees)
Actual no. of
trainees attended
(Batches/trainees)
Remarks
4 (53)
No trainees were sponsored for four
batches by the CET. Further, in respect
of three batches, trainees belonging to
trades proposed by STP were not
allotted training.
No trainees were sponsored for three
batches by the CET. Further, trainees
belonging to trades proposed by STP
were not allotted training.
No trainees were sponsored for two
batches by the CET. Further, trainees
belonging to trades proposed by STP
were not allotted training.
Staff Training Programme was planned
only for 20 trainees per batch. But CET
sponsored 35 trainees for the first batch
and 10 trainees for the second batch and
25 trainees for the third batch.
2007
8 (160)
Nominated
by CET
(Batches/
trainees)
4 (65)
2008
8 (160)
5 (63)
5 (52)
2009
8 (160)
6 (83)
6 (66)
2010
3 (60)
3 (70)
3 (57)
Total
540
281
228
(Source: Departmental records)
The department attributed the low number of persons being sent for such
training programmes to existence of huge vacancies in various technical
cadres. Thus, the majority of staff in ITIs were deprived of training which
could help in sharpening their teaching skills.
Non-conducting of
inspections by CET
and RJDs
1.2.11
Monitoring
1.2.11.1
Inspection of ITIs
According to the DGET Manual, inspecting officers of the State Directorate of
Training should inspect the ITIs in their charge as frequently as possible and
give advice on the training. The RJDs should also conduct inspections twice
in a year in ITIs. Audit, however, noticed that no such inspection was carried
51
Audit Report (Civil) for the year ended 31 March 2010
out either by the Directorate staff or by the RJDs in the test-checked ITIs
during 2005-10 except by RJD, Tirunelveli in Virudhunagar ITI in January
2008. Vacancies in the technical cadre were cited as the reason for nonconducting of the required inspections in 2008-09.
1.2.11.2
Stock verification not
done in test-checked
ITIs
Physical verification of tools and equipment in the ITIs was to be conducted
by Principals of the ITIs (cent per cent) and RJDs (25 per cent) every year.
However, such physical verification was not done in two of the test-checked
ITIs39 by the Principals and in eight test-checked ITIs40 by the RJDs during
2008 and 2009. Vacancies in the posts of Principals of ITIs were attributed by
the department, for the shortfall in stock verification. The department stated
(November 2010) that necessary instructions had been given to RJDs and
Principals of ITIs in this regard.
1.2.11.3
Shortfall in conduct
of internal audit
during 2005-10 and
huge pendency of
audit paragraphs
Physical verification of stock
Internal audit
All the field units under the control of the department including ITIs were to
be audited by the Internal Audit Party of the State Directorate once in a year.
However, it was noticed that as against eight Assistants sanctioned for the
Internal Audit Wing, only three Assistants were employed, as of July 2010.
As a result, huge pendencies in conducting internal audit of ITIs arose as of
July 2010 as given in Table 18.
Table 18 : Pendencies in conducting internal audit
Year
Number of units to be
audited
Actually
audited
Pendency
(percentage in brackets)
2005-06
84
84
Nil
2006-07
84
10
74 (88)
2007-08
84
10
74 (88)
2008-09
84
1
83 (99)
2009-10
84
Nil
84 (100)
(Source : Departmental records)
Further, 5,036 internal audits paragraphs generally pertaining to nonverification of stores, non-recoupment of permanent advances, nonmaintenance of subsidiary cash books relating to the period 1984-2009 were
outstanding as of July 2010.
Huge pendencies in conducting internal audit and the large number of
unsettled audit paragraphs indicated the CET’s failure to employ internal audit
as an effective management tool in rectifying the shortcomings in the
administration of ITIs.
39
40
Coimbatore and Cuddalore.
Ambattur, Chengalpattu, Chennai (North), Chidambaram. Guindy, Guindy (Women),
Hosur and Thiruvanmiyur.
52
Chapter I - Performance Audit
1.2.12
Conclusion
Government was still to provide ITIs in all the blocks of the State. Testchecked ITIs lacked infrastructure facilities such as adequate classrooms,
power supply and hostels due to non-provision of required funds by the
Government.
Similarly, due to inadequate financial support by the
Government, adequate tools and equipment and raw materials for trainees,
were not available in the test-checked ITIs. Due to lack of infrastructure
facilities and manpower shortage, 27 trades in 24 ITIs were still to be affiliated
to NCVT. Trainees passing out of such non-affiliated trades were still to
receive trade certificates and hence, were in a disadvantageous position in
getting better job opportunities. Lack of coordination with the Chief Inspector
of Factories in identifying new industries resulted in inadequate placements of
ITI passed candidates under the apprenticeship training scheme in industries.
The increasing trend of vacant seats and dropouts in ITIs was a matter of
concern.
1.2.13
Recommendations
¾
A plan to establish ITIs in all the blocks of the State in a time-bound
manner needs to be prepared.
¾
Effective utilisation of funds allocated for GOI Scheme “Upgradation
of ITI as Centre of Excellence” should be ensured.
¾
Availability of adequate tools and equipment and raw materials for
trainees in ITIs should be ensured so as to provide qualitative training
to trainees.
¾
Adequate infrastructure facilities and manpower should be provided in
ITIs so as to get affiliation from the National Council of Vocational
Training for all the trades.
¾
Improved coordination is required between the Commissioner of
Employment and Training and Chief Inspector of Factories for better
placement of ITI passed candidates under the Apprenticeship training
scheme in industries.
¾
Inspection of ITIs should be conducted periodically as envisaged in the
DGET manual.
53
Audit Report (Civil) for the year ended 31 March 2010
HOME DEPARTMENT
1.3
Modernisation of Police Force
Highlights
Government of India introduced (1969) the Modernisation of Police Force
scheme for modernising the police force to enable them to effectively face
the emerging challenges to internal security. The main focus of the scheme
was to construct new buildings for police stations, improve the mobility of
the police force and provide residential accommodation for police personnel.
A performance audit of the scheme revealed non-preparation of Annual
Action Plans on need basis and under-utilisation of funds sanctioned for
construction of residential and non-residential buildings. There was no
increase in fleet strength as vehicles were purchased in replacement of
condemned ones rather than augmenting fleet strength.
¾
Annual Action Plans were not prepared on need basis. Equipment
costing ` 2.52 crore was procured in deviation of the Annual
Action Plans during 2006-09.
(Paragraph 1.3.6)
¾
Non-sanctioning and delay in execution of works resulted in
under-utilisation of funds sanctioned for the scheme. Funds
amounting to ` 191.56 crore out of ` 1024.49 crore released by the
Central and State Governments during 2000-10, remained
unutilised as of March 2010 under the scheme.
(Paragraphs 1.3.7 and 1.3.8.1)
¾
As against the plan to construct new buildings for 804 police
stations during 2006-11, only 191 new buildings were sanctioned
by Government during 2006-10. Of these, only 85 were completed
and put to use.
(Paragraph 1.3.8.2)
¾
As against 12,000 residential quarters to be constructed during
2006-10, only 2,686 were constructed.
(Paragraph 1.3.8.5)
¾
The objective of increasing the mobility of the police force was
defeated as vehicles were purchased to replace the condemned
ones rather than to increase the fleet strength.
(Paragraph 1.3.9)
54
Chapter I - Performance Audit
¾
In 38 test-checked police stations, no motor cycle was available as
of March 2010 and 18 police stations did not have even a single
vehicle.
(Paragraph 1.3.9.1)
¾
As against 20,742 pieces of communication equipment such as
Very High Frequency mobile sets, Very High Frequency hand held
sets, High Frequency sets to be procured during 2006-11, only
5,492 pieces of equipment were purchased.
(Paragraph 1.3.11.1)
1.3.1
Introduction
The scheme ‘Modernisation of Police Force’ was launched in 1969 by the
Government of India (GOI) for modernising the police force to effectively
face the emerging challenges to internal security. The basic objective of the
scheme was to rectify the deficiencies in the operational requirements of the
State police force and to achieve planned development and modernisation. A
revised scheme involving substantial Central assistance was launched by GOI
in 2001 for a 10-year period starting from 2000-01. The components covered
under the scheme were (a) construction (residential as well as non-residential),
(b) mobility, (c) weaponry, (d) equipment and (e) communication system
including computerisation.
1.3.2
Organisational set up
At the Government level, the Principal Secretary, Home Department is
responsible for implementation of the scheme. At the departmental level,
three Directors General of Police (DGP) viz., Law and Order, Training and
Tamil Nadu Uniformed Service Recruitment Board are responsible for
implementation of the scheme. At the district level, Superintendents of Police
(SP) are responsible for implementation of the scheme. The Forensic Science
Department (FSD) and State Crime Record Bureau (SCRB) are also involved
in the implementation of the scheme. Construction of residential and nonresidential buildings was executed by Tamil Nadu Police Housing Corporation
(TNPHC). A State Level Empowered Committee constituted under the
chairmanship of the Chief Secretary is responsible for finalising the Annual
Action Plans (AAP) and monitoring the implementation of the scheme.
1.3.3
Audit objectives
The objectives of the performance audit were to assess whether:
¾
Annual Action Plans were in accordance with the Perspective Plans;
¾
funds provided for the scheme were utilised for the intended purposes;
55
Audit Report (Civil) for the year ended 31 March 2010
¾
all the components of the scheme were implemented economically and
efficiently;
¾
equipment purchased and assets created were utilised and maintained
properly and the intended benefits were achieved and
¾
implementation of the scheme was monitored effectively.
1.3.4
Audit criteria
Audit findings were benchmarked against the following criteria:
¾
Norms/Guidelines of the Bureau of Police Research and Development
(BPRD) and Ministry of Home Affairs (MHA) of GOI;
¾
Perspective Plan and Annual Action Plans approved by MHA;
¾
Decisions of the State Level Empowered Committee and High
Powered Committee of MHA/GOI and
¾
Fund release orders of GOI/State Government and instructions issued
therein.
1.3.5
Scope and methodology of Audit
The performance audit of the scheme covering the period 2005-10 was
conducted between February to April 2009 and April to May 2010. Scheme
implementation records in the offices of the Director General of Police,
SCRB, FSD, TNPHC, SP offices in nine41 out of 38 police districts and 121
police stations in nine out of 38 police districts were test-checked during the
course of the audit. A list of police stations test-checked is given in
Appendix 1.11. The audit objectives and criteria were discussed with the
Principal Secretary to Government, Home Department during an entry
conference held in April 2009. The findings were discussed with the Principal
Secretary in an exit conference held in September 2010.
Audit findings
1.3.6
Annual Action Plans
were not prepared on
need basis
Deviation from approved Annual Action Plan
As per the GOI guidelines, the State Government was to submit to the
Ministry of Home Affairs (MHA), a five-year Perspective Plan for
modernisation of the police force starting from 2000-01. Based on the
Perspective Plan, the State Government was to prepare Annual Action Plans
(AAP) to implement various components of the scheme. The AAPs were to
be got approved by the High Powered Committee (HPC) of MHA. GOI
41
Chennai City, Chennai Suburban, Coimbatore City, Coimbatore
Cuddalore, The Nilgiris, Thiruvallur, Vellore and Virudhunagar.
56
Rural,
Chapter I - Performance Audit
allocates funds to the State based on the AAPs. Audit noticed that the State
Government had proposed specific requirements of equipment in the AAPs,
and got them approved by the HPC of MHA. However, the department had
purchased some other alternative equipment such as video/audio recorders,
DVD handicams, LCD TVs, laser printers, photo copier etc., costing ` 2.52
crore during 2006-09 in deviation of the approved AAPs. Government, in
reply, stated (September 2010) that eligible equipment under the scheme were
only purchased as alternative items for strengthening the Intelligence and
Coastal Security Group. This indicated that the AAPs were prepared not on
the basis of actual requirements.
1.3.7
Financial management
Under-utilisation of funds
Under the scheme, 60 per cent of the outlay approved in the AAPs was to be
funded by GOI upto 2004-05. The balance 40 per cent was to be borne by the
State Government. The GOI share was increased to 75 per cent from 2005-06.
GOI released funds for construction activity directly to the Tamil Nadu Police
Housing Corporation (TNPHC) which executed civil works for police
organisations in the State. However, TNPHC remitted the funds into the
Government account from 2007-08 onwards and the State Government
released the same through their budget. The details of funds received and
expenditure incurred during 2000-10 were as given in Table 1.
Table 1: Year-wise funds released and expenditure
(` in crore)
Year
Central
Share
State
Share
Total
Expenditure
Expenditure
for
weaponry,
POLNET
etc.
Expenditure
by TNPHC
Total
expenditure
Balance
(4-8)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
2000-01
76.50
76.50
153.00
4.24
1.18
5.76
11.18
141.82
2001-02
68.10
68.10
136.20
72.07
..
..
72.07
64.13
2002-03
68.10
68.10
136.20
37.15
1.88
172.32
211.35
(-) 75.15
2003-04
52.47
36.67
89.14
42.30
..
38.70
81.00
8.14
2004-05
56.76
37.84
94.60
35.72
9.18
48.21
93.11
1.49
2005-06
65.46
21.82
87.28
50.33
..
44.05
94.38
(-) 7.1
2006-07
59.40
19.80
79.20
24.24
0.38
39.04
63.66
15.54
2007-08
75.75
25.25
101.00
53.35
..
50.78
104.13
(-) 3.13
2008-09
49.98
17.00
66.98
41.39
2.15
20.23
63.77
3.21
2009-10
60.67
20.22
80.89
38.28
..
..
38.28
42.61
633.19
391.30
1,024.49
399.07
14.77
419.09
832.93
191.56
Total
(Source: Appropriation Accounts and Data extracted from the records of Director General of Police)
Column 5 – represents expenditure under the head 2055-00-115-AA
Column 6 – the Central share allocation for weaponry from 2000-01 to 2008-09
57
Audit Report (Civil) for the year ended 31 March 2010
As seen from the above, the total expenditure on Modernisation of Police
Force (MPF) scheme since its revamping of the scheme in 2001 was ` 832.93
crore against the total sanction of ` 1024.49 crore leaving an unutilised
balance amount of ` 191.56 crore available with the State Government/
TNPHC as of March 2010.
Government stated (September 2010) that the percentage of utilisation of MPF
funds upto 2007-08 was cent per cent and the percentages of utilisation of
funds in 2008-09 and 2009-10 were 94.92 and 40.44 respectively.
Government also stated that the balance amount would be utilised on the
implementation of the scheme. The reply is not acceptable as unutilised funds
available with Government as of 2007-08 was ` 145.74 crore as shown in
Table 1 though the entire funds upto 2007-08 had been released.
1.3.8
Buildings
1.3.8.1
Residential and non-residential
The scheme laid special emphasis on construction of residential,
administrative and other buildings such as police stations with a view to
provide a better working environment to the police personnel.
The year-wise allocation, release of funds and expenditure under the scheme
on construction of all buildings during 2005-10 were as given in Table 2.
Table 2: Year-wise allocation and release of funds
Year
Allocation
(funds
released by
GOI)
Funds
released by
the State
Government
Balance
with State
Government
Expenditure
(` in crore)
Balance
with
TNPHC
2005-06
44.29
44.16
0.13
44.05
0.11
2006-07
41.54
41.54
Nil
39.04
2.50
2007-08
57.56
55.75
1.81
50.78
4.97
2008-09
34.08
15.26
18.82
20.23
(-) 4.97
2009-10
37.24
Nil
37.24
Nil
Nil
214.71
156.71
58.00
154.10
2.61
Total
(Source: Data extracted from TNPHC)
The Perspective Plan for 2006-11 projected an outlay of ` 930.87 crore for
constructing various types of buildings. Against this outlay, GOI allocated
only ` 170 crore (18 per cent) during 2006-10 to the State. Even against the
lower allocation, the State Government spent only 71 per cent of the funds
received under the scheme. Less allocation coupled with under-utilisation of
funds resulted in non-commencement/completion of 849 (90 per cent) out of
the 939 buildings planned to be constructed as detailed in Table 3.
58
Chapter I - Performance Audit
Table 3: Non-commencement/completion of police buildings
Sl.
No.
Name of the
building
Required to be
constructed
during
2006-2011
Works
sanctioned
and taken up
during
2006-2010
Works
completed as of
31 March 2010
Works yet to be
sanctioned by the
Government as of
31 March 2010
1.
Police station
804
191
85
2.
Sub Divisional
Office
98
Nil
Nil
3.
District police
office
7
6
2
1 (14)
4.
Range Office
8
2
Nil
6 (75)
5.
Commissionerate
3
1
Nil
2 (67)
6.
Armed reserve
complex
12
2
1
10 (83)
7.
Battalion
7
3
2
4 (57)
939
205
90
734 (78)
Total
613 (76)
98 (100)
(Source: Data extracted from the records of Director General of Police and TNPHC).
(Figures in brackets represent percentage of works yet to be sanctioned).
Government attributed (August 2009/September 2010) the delays to the poor
response of contractors for tender calls. Further, during the exit conference,
the Principal Secretary to Government, Home Department, stated
(September 2010) that due to reduced allocation of funds by GOI, the number
of works as planned in the Perspective Plan could not be taken up for
execution. The reply of the Government is not acceptable as sanctioned funds
were not utilised in full and 90 out of 205 works sanctioned were still to be
completed.
1.3.8.2
Buildings were
sanctioned for police
stations without
ensuring availability
of land
Buildings for Police Stations
In order to provide a good working atmosphere in the police stations,
construction of 804 police stations was proposed in the Perspective Plan 200611. This included buildings for 318 police stations functioning in rented
buildings and 486 housed in old buildings as of 2006. As against 804 police
stations to be constructed, buildings for only 191 police stations (20 per cent)
were sanctioned during 2006-10. Of these, only 85 police stations were
constructed by TNPHC and handed over to the department as of March 2010.
Out of the remaining 106 police stations, work in respect of 18 police stations
was not taken up as of March 2010 for reasons such as want of planning
permission by Chennai Metropolitan Development Authority (CMDA) and
non-availability of land. Government stated (September 2010) that the works
proposed in the Perspective Plan could not be taken up due to reduced
allocation of funds by GOI.
The reply of the Government is not acceptable as only 85 police station
buildings out of 191 buildings sanctioned had been completed which
represented only 45 per cent of the buildings sanctioned for which funds had
been received. Government also stated that land was not readily available in
many places for taking up construction of new buildings for the police
stations. However, Audit noticed that 46 police stations (Appendix 1.12) with
59
Audit Report (Civil) for the year ended 31 March 2010
adequate land in 21 out of 38 police districts were not selected for construction
of new buildings.
1.3.8.3
Delay in commencement of work
Audit noticed that 47 out of 205 works sanctioned (Appendix 1.13) at a cost
of ` 26.53 lakh under MPF during 2006-10 were still to be taken up for
construction as of 31 March 2010 despite availability of funds. The works
were to be executed by TNPHC. Government attributed the delay to noncompletion of feasibility studies, delay in obtaining No Objection Certificates
from the Coastal Regulatory Authority and Railway Department, delay in
getting planning permission from CMDA/ National Highways Authority
(NHA) for not taking up the works etc.
Further, Audit also noticed that two42 works costing ` 2.88 crore sanctioned
during 2003-05 were still to be commenced (March 2010) despite availability
of funds. These works were to be executed by TNPHC. The designs proposed
by TNPHC for these two works were approved by the Government in
September 2006. Between September 2006 and June 2010, TNPHC called for
repeated tenders 16 times as the response was either nil or very poor. As of
July 2010, TNPHC had finalised contracts for these works at a cost of ` 3.21
crore, as against the original estimate of ` 2.88 crore but the works were still
to be commenced. The delay in approval of the design and contract for these
two works resulted in escalation in the cost of construction of these works
amounting to ` 33 lakh.
1.3.8.4
Police quarters under MPF
The year-wise allocation and expenditure under the housing component in the
MPF scheme as of March 2010 is given in Table 4.
Table 4: Year-wise details of allocation and expenditure under Housing component
(` in crore)
Year
Allocation Number of units Expenditure Balance
Sl.
No.
LS
US
1.
2005-06
30.16
1,060
77
30.16
Nil
2.
2006-07
25.63
930
50
25.63
Nil
3.
2007-08
30.39
461
290
30.39
Nil
4.
2008-09
18.22
185
85
18.02
0.20
5.
2009-10 *
Nil
Nil
Nil
Nil
Nil
Total
104.40
2,636
502
104.20
0.20
(Source: Data extracted from TNPHC)
* Funds were not allotted under the housing component in 2009-10
LS: Lower Sub-ordinates US: Upper Sub-ordinates
The number of quarters proposed, completed and to be completed under the
MPF scheme during the period from 2005-06 to 2009-10 are shown in
Table 5.
Table 5: Year-wise details of construction of residential quarters
42
Construction of two training centre-cum-barracks in Chennai.
60
Chapter I - Performance Audit
Sl.
No.
Year
Number of units
Number of units
Balance units to be
planned for construction
completed
completed
LS
US
Total
LS
US
Total
LS
US
Total
1.
2005-06
1,530
100
1,630 1,586
148 1,734
Nil
Nil
Nil
2.
2006-07
930
50
980
535
39
574
395
11
406
3.
2007-08
360
240
600
211
88
299
149
152
301
4.
2008-09
286
135
421
Nil
5
5
286
130
416
5.
2009-10 *
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Total
3,106
525
3,631 2,332
280 2,612
830
293
1,123
(Source :Data extracted from TNPHC) * No funds allotted for housing component in 2009-10.
As against a total of 3,631 quarters to be constructed under MPF during 200510, only 2,612 were constructed. Government failed to give specific reasons
for the shortfall in construction of quarters.
1.3.8.5
Construction of residential quarters
In consonance with National Police Commission’s recommendation to provide
cent per cent residential accommodation to police personnel, Government
sanctions construction of police quarters under the MPF scheme as well as
under a State Plan scheme. Funds allocated under MPF are meant mainly for
construction of quarters for Lower Subordinates (LS) and Upper Subordinates
(US). The construction is undertaken through TNPHC. The number of units
planned, completed and balance to be completed as of 31 March 2010, both
under the MPF and the State schemes, were as given in Table 6.
Table 6: Year-wise details of construction of residential quarters
Sl.
No.
Year
Number of units
sanctioned for
construction
LS
US
Number of units
completed
as of March 2010
Others*
Balance units to be
completed
LS
US
Others*
1.
2005-06
3,538
448
14
3,260
424
13
2.
2006-07
2,834
141
25
1,897
136
23
3.
2007-08
1,845
148
7
547
77
1
4.
2008-09
1,897
96
7
Nil
5
Nil
5.
2009-10
1,497
476
27
Nil
Nil
11,611
1,309
80
5,704
642
Total
LS
278
US
Others*
24
1
937
5
2
1,298
71
6
1,897
91
7
Nil
1,497
476
27
37
5,907
667
43
(Source :Data extracted from TNPHC)
* Superintendent of Police and Deputy Superintendent of Police
As against 12,000
police quarters
targeted, actual
completion during
2006-10 was only
2,686
As seen from the above, the number of housing units sanctioned came down
gradually over the years. One of the major objectives of providing houses to
police personnel under the scheme remained unachieved. In the Perspective
Plan 2006-11, Government proposed to build 3,000 quarters every year, so as
to meet 59.35 per cent of the housing requirement of the police personnel at
end of the Plan period. However, the number of units sanctioned for
construction during the period 2006-07 to 2009-10 was only 9,000 quarters as
against 12,000 targeted at the rate of 3,000 per annum. The number of units
actually completed during 2006-10 was only 2,686. The total number of
police quarters available as on 31 March 2010 was 48,183 as against the police
strength of 1.04 lakh as of January 2010. Hence, housing satisfaction as on
31 March 2010 was only 46.40 per cent for the police personnel as against
61
Audit Report (Civil) for the year ended 31 March 2010
59.35 per cent proposed in the Perspective Plan 2006-11. Government, in
reply, stated (September 2010) that action was being initiated to complete the
works. Thus, one of the major objective of providing housing to police
personnel remained unachieved.
1.3.8.6
Non-utilisation of quarters constructed
Test check of records in Chennai Sub-urban and Thiruvallur Districts revealed
that 46 out of 82 quarters constructed at two places remained vacant since July
2008 due to reasons such as non-availability of water, electricity and industrial
pollution as given in Table 7.
Table 7: Unoccupied police quarters
Sl.
No.
Police
districts
Place
Number of police quarters
Available
Occupied
Vacant
Period of
vacancy
Reason
1.
Chennai
(Sub-urban)
Manali new town
67
26
41
Since July
2008
Industrial
pollution
2.
Thiruvallur
Thirupalaivanam
15
10
5
--
Lack of
water/
electricity
(Source : Data extracted from District police offices)
Non-occupation of police quarters despite large scale shortage at the State
level indicated wrong location and inadequate maintenance of quarters. The
records produced to Audit did not indicate any concerted effort to bring these
quarters to use.
1.3.9
Mobility
One of the major thrust areas of the MPF scheme was to increase the mobility
of the police force in order to enable them to effectively face the challenges
and quick response to crime by increasing the fleet strength of the police force.
As per the MPF scheme guidelines purchase of new vehicles in replacement of
old/condemned vehicles was inadmissible.
The year-wise allocation and expenditure as of March 2010 under the
component ‘mobility’ were as given in Table 8.
Table 8: Year-wise allocation and expenditure under component mobility
(` in crore)
Sl.No.
Year
Allocation
Expenditure
1.
2005-06
18.38
18.38
2.
2006-07
18.31
18.31
3.
2007-08
17.24
17.24
4.
2008-09
13.50
13.50
5.
2009-10
18.40
16.31
Total
85.83
83.74
(Source: Director General of Police)
Though the department spent the entire allocated amount for purchase of
vehicles, the overall fleet strength did not increase during 2006-10. The
details of vehicles in the department as at the beginning and the end of 200610 were as given in Table 9.
62
Chapter I - Performance Audit
Table 9: Purchase of vehicles in Police Department
Sl.
No.
Type of
vehicle
Opening
Balance
as on
1.4.2006
Requirement
as per
perspective
plan 2006-11
Total
requirement
as per
Perspective
Plan
Actual
Purchase
during
2006-07 to
2009-10
Condemned
during
2006-07 to
2009-10
Availability
as on
31.3.2010
1.
Buses
155
370
525
41
43
153
2.
Mini
buses
419
97
516
46
106
359
3.
Lorries
4.
Jeeps
5.
Vans
6.
Motor
cycles
7.
8.
498
486
984
50
60
488
3,484
1,294
4,778
549
1,022
3,011
970
Nil
970
104
181
893
4,107
872
4,979
1,407
1,948
3,566
Cars
337
4
341
106
149
294
Other
vehicles *
277
37
314
31
5
303
10,247
3,160
13,407
2,334
3,514
9,067
Total
(Source : Data extracted from Director General of Police)
* Other vehicles include vehicles such as ambulance, wreckers etc.
Despite purchase of 2,334 vehicles during the period 2006-10, the net
availability of vehicles with the department stood reduced from 10,247 in
2006 to 9,067 in 2010. Audit noticed that the Government had sanctioned
(2006-09) purchase of 392 vehicles in replacement of existing ones at a cost of
` 24.23 crore and the remaining purchases were considered as fresh additions
to the fleet strength. However, the table above indicated that the number of old
vehicles condemned outnumbered the new procurements, thus defeating the
objective of increasing the mobility of the police force.
Government used
MPF funds to replace
condemned vehicles
rather than to
procure new vehicles.
The Government, in reply, stated (September 2010) that the Perspective Plan
was prepared in 2006 and now sanctions for procurement of vehicles were
made based on actual needs and within the allocation accorded by the GOI
towards procurement of vehicles.
The reply is not acceptable as the funds provided under MPF have to be
utilised only for augmentation of the vehicle strength of the department so as
to improve its mobility. The High Powered Committee while approving the
Annual Action Plan for the year 2006-07 under MPF in June 2006, also
reiterated that expenditure on account of replacement had to be a normal item
of expenditure provided for by every State budget. Thus, the procurement of
the vehicles in replacement of the condemned vehicles defeated the very
purpose of increasing the fleet strength of the police force.
1.3.9.1
Deployment of vehicles in Police station
As per the guidelines of MHA, the MPF scheme would concentrate on
providing field vehicles required for basic policing as per Bureau of Police
Research and Development (BPRD) norms. Audit however, noticed that 18
out of 121 police stations in the nine test-checked districts did not have even a
single vehicle and 38 out of 121 police stations did not have any motor cycle
as of March 2010 as detailed in Appendix 1.14. Further, shortage of vehicles
compared to BPRD norms was also noticed in the test-checked police stations
as detailed in Appendix 1.15.
63
Audit Report (Civil) for the year ended 31 March 2010
Government in reply stated (September 2010) that some of the police stations
had shortfalls of vehicles and instructions were issued to unit officers to
provide vehicles to field officers to discharge their duties.
Thus, non-provision of vehicles as per BPRD norms defeated the objective of
modernisation of the police force. As mobility had a direct relation to the
effective functioning, non-deployment of required vehicles would affect the
effective functioning of police personnel.
1.3.10
Weaponry
Procurement of weapons
The MPF scheme provides funds for replacement of outdated and
unserviceable weapons with sophisticated weapons.
The year-wise funds allocation and expenditure during 2005-10 were as given
in Table 10.
Table 10: Year-wise allocation of funds and expenditure
(` in crore)
Sl.No.
Year
Allocation
Expenditure
1.
2005-06
2.55
2.55
2.
2006-07
0.45
0.45
3.
2007-08
Nil
Nil
4.
2008-09
4.17
4.17
5.
2009-10
5.95
2.52
13.12
9.69
Total
(Source: Data extracted from Director General of Police)
Audit, however, noticed that there was a shortfall in procurement in respect of
two kinds of weapons as of March 2010 as detailed in Table 11.
Sl.
No.
Table 11: Shortfall in procurement of weapons
(In number of units)
Weapon
Requirement as
Sanctioned
Shortfall in
per perspective
during
procurement
plan
2006-10
(2006-11)
1.
9mm pistol
3,110
312
2,798 (90)
2.
Teargas
guns
4,373
Nil
4,373 (100)
(Source : Data extracted from the records Director General of Police)
(Figures in brackets represent the percentage of shortfall in procurement)
Government, in reply, stated (September 2010) that the funds allocated were
insufficient to meet the requirement fully as planned in the Perspective Plan
and hence could not procure all weapons. The reply is not acceptable as the
funds sanctioned already remained unutilised and available with the State
Government as shown in Table 1. The unutilised funds could have been
64
Chapter I - Performance Audit
utilised for procuring arms after getting the approval of High Powered
Committee of MHA of GOI.
1.3.11
Equipment
1.3.11.1
Allocation and expenditure
The Perspective Plan 2006-11 envisaged procurement of various types of
equipment including communication equipment such as VHF Static sets, VHF
mobile sets etc. The funds allocated and expenditure incurred during 2005-10
towards purchase of equipment including communication equipment under
MPF are given in Table 12.
Table 12: Year-wise amounts allocated for purchase of equipment
(` in lakh)
Sl. No. Year
Allocation
Expenditure
1.
2005-06
12.22
12.22
2.
2006-07
11.91
11.91
3.
2007-08
13.23
13.23
4.
2008-09
13.47
13.47
5.
2009-10
21.75
1.26
Total
72.58
52.09
(Source: Data extracted from the records of Director General of Police)
Audit noticed shortfall in procurement of equipment as given in Table 13.
Table 13: Shortage of equipment
Sl.
No.
Name of the
communication
equipment
Requirement
Available
as of
2006
Due for
condemnation
by 2010
To be
procured
Actual
procurement
during
2006-10
Shortfall in
procurement
1.
2.
VHF Static sets
3,648
3,523
3,523
3,648
1,361
2,287
VHF Mobile
sets
3,901
2,334
2,314
3,881
1,039
2,842
3.
VHF Hand held
sets
13,864
8,859
7,659
12,664
2,980
9,684
4.
HF sets used for
long distance
communication
276
146
144
274
2
272
5.
VHF Repeater
sets
291
206
190
275
110
165
21,980
15,068
13,830
20,742
5,492
15,250
Total
(Source: Data extracted from the records of Director General of Police)
Procurement of
communication
equipment did not
progress as planned
As seen from the above, as against the proposal to procure 20,742 units of
different types of communication equipment during 2005-11, only 5,492 were
procured during 2006-10. Poor performance despite availability of funds
indicated the inability of the department to conclude procurement on time.
1.3.11.2
Delay in procurement of equipment
65
Audit Report (Civil) for the year ended 31 March 2010
As part of the MPF scheme, GOI sanctioned ` 2 crore in 2003-04 for
procurement of monitoring equipment (integrated communication and digital
data monitoring system) for the Intelligence Wing of the department. The
department initiated the process of procurement of the equipment through the
Electronics Corporation of Tamil Nadu (ELCOT) a State Government
undertaking and the amount was released during December 2007.
As of March 2010, ELCOT was still to supply the required equipment. Audit
noticed that ELCOT’s order (May 2006) to procure the equipment from one
private agency was challenged by an unsuccessful bidder in Madras High
Court. The writ petition was dismissed in November 2008. As of March
2010, ELCOT had decided to go in for fresh tenders to procure the equipment
with new technology. The DGP replied (June 2010) to an audit enquiry that
ELCOT was asked to convene a technical committee meeting for finalisation
of technical bid. Audit noticed that even though the High Court dismissed the
writ petition in November 2008, the department was still to finalise the
purchase of equipment even after a lapse of 19 months as of June 2010. The
funds remained unutilised and were available with ELCOT. Thus, the
programme which was planned as early as in 2003-04, was still to commence
despite the availability of funds.
1.3.11.3
Computerisation
The Common Integrated Police Application (CIPA) was introduced (2003-05)
by GOI with a view to record data regarding crime and criminals by
computerising police stations in the State with online connectivity with each
other together with access/transfer of data on crime and criminals to/from each
other. Under CIPA, 575 police stations were planned to be computerised in
the State in two phases and ` 2.54 crore were sanctioned under MPF. Audit
noticed that though hardware installation was completed under Phase I (137
police stations), only 45 police stations were integrated with the State level
server at a cost of ` 1.15 crore. Under Phase II, computers were still to be
supplied and installed in 438 police stations. The Government, in reply, stated
(September 2010) that GOI had decided to switch over to another system
known as Crime & Criminal Tracking Network and Systems (CCTNS) and the
implementation of CCTNS was in progress. Thus, even after six years, due to
non-integration of all the police stations, the intended objective of providing
online connectivity for data transfer was still to be achieved despite spending
` 1.15 crore.
1.3.11.4
Equipment under repair
Government purchased (May 2009) 42 breath analysers with printers for the
Highways patrol teams at a cost of ` 20.20 lakh. Test check of records of
highway patrol teams in Chennai Sub-urban, Cuddalore, Thiruvallur and
Virudhunagar districts revealed that the breath analysers supplied to them
were not used as they were not in working condition i.e., printouts were not
generated. In certain cases, they showed negative results though the person
had alcohol content in his blood.
66
Chapter I - Performance Audit
Further, test check of police stations disclosed that equipment such as photocopiers and fax machines purchased out of MPF funds were not being
maintained properly. The list of police stations where such machines were not
in working condition as of March 2010 was as given in Appendix 1.16.
Government, in reply, stated (September 2010) that suitable instructions had
been issued to unit officers to rectify the defective breath analysers
immediately. The department stated that sufficient funds required for carrying
out the repairs of these photocopiers and fax machines had been projected to
the Government to allot the same to unit offices concerned during the current
financial year.
1.3.11.5
Incurring of recurring expenditure under MPF
As per MPF guidelines, recurring charges were not admissible under any
component of the scheme. However, in violation of the guidelines, ` 25.20
lakh towards leased line charges43 was paid in January 2009 under the MPF
scheme to a firm selected for installation and maintenance of 20 closed circuit
television systems in various junctions of Chennai city.
Government’s reply (August 2009) that entering into an annual maintenance
contract at the time of procurement was cheaper was unacceptable as MPF
funds could not be utilised for maintenance purposes.
1.3.11.6
Electronic beat system
The beat system in vogue in police stations for prevention and detection of
crimes involve constables from jurisdictional police stations visiting
conspicuous locations and maintaining a record of incidences noticed during
the beat.
The Electronic Beat
system launched in
Chennai City to
closely monitor the
beat work in police
stations was nonfunctional
The State Government ordered (January 2005) implementation of an
electronic beat (eBeat) system in Chennai city to replace the existing manual
beat system at a cost of ` 30 lakh. The eBeat system was based on Radio
Frequency Identification Technology (RIDF), wherein eBeat tag readers were
provided to the beat constables and tags were installed in the beat locations.
The eBeat system ensured proper monitoring of beat work of police stations.
Equipment for the e Beat system was supplied to 60 police stations in Chennai
City between February and December 2007. Audit noticed that in all the
11 test-checked police stations in Chennai City where the eBeat system was
supplied, the system was not in working condition for the past one year,
though an annual maintenance contract was entered into with the firm which
supplied the system. The department procured (August 2008) another 200
eBeat systems for Chennai city at a cost of ` 97.97 lakh. However, as of
March 2010, the equipment was still to be installed in police stations and
remained idle in the DGP’s office. Consequently, the existing manual beat
system continued to be in use.
43
Leased line charges means charges payable to Bharat Sanchar Nigam Limited for
providing connectivity between the cameras installed in junction of city and control
room.
67
Audit Report (Civil) for the year ended 31 March 2010
Government replied (September 2010) that suitable instructions had been
issued to the Commissioner of Police (COP), Chennai Police to address the
firm concerned to attend to maintenance of the equipment as per Annual
Maintenance Contract immediately. Government also stated that 200 eBeat
systems procured for Chennai city had been distributed (June 2010) to the
police stations.
1.3.11.7
Communication
POLNET
With a view to cope with deficiencies in the existing communication system
and to meet emerging requirements, GOI decided (October 2002) to establish
a dedicated satellite based integrated Police Communication Network
(POLNET) for Police and Para military forces. It aimed at installation of 29
Very Small Aperture Terminal (VSAT) and 1,090 Multi Access Radio
Telephony (MART) in Tamil Nadu to integrate police communication by
linking all police stations and dialing system, with voice/fax/data transmission
capabilities. The computer network was to be interlinked with National Crime
Record Bureau computers at various district headquarters. It envisaged linking
the national capital with all State capitals and further extending the
connectivity down to the district headquarters/police station level.
A mention of the non-implementation of POLNET had been made in
paragraph 4.3.2 of the Report of the Comptroller and Auditor General of India
for the year ended 31 March 2007. The State Government sanctioned (August
2005) ` 2.98 crore for the project, including a provision for accessories such
as batteries, battery chargers, air conditioners and power socket with cable.
The required accessories were supplied between March 2006 and November
2006 at a cost of ` 1.08 crore.
As of September 2010, 29 VSATs, and 626 MART Remote Switching Units
(RSU) had been installed and the remaining installation was in progress in
three districts by M/s Bharat Electronics Limited, Ghaziabad in liaison with
Directorate of Co-ordination Police Wireless, New Delhi. In all the testchecked districts, it was noticed that the equipment was either not installed or
there were problems in the exchange, as a result of which they could not be
put into use.
Government, in reply, stated (September 2010) that GOI had been addressed
for allotment of 67 VSATs, 641 MART RSUs and 17 single channel VSAT
equipment in February 2005 for achieving cent per cent connectivity.
However, the allotments were not made by GOI.
Thus, the objective of linking all police stations, district police office and State
headquarters with the central police network has not been achieved even after
spending ` 1.56 crore as of September 2010.
1.3.12
Forensic department
68
Chapter I - Performance Audit
The Forensic Science Laboratory was providing technical and scientific
assistance to the Police Department by analysing samples received/collected
from crime sites. There were 10 laboratories (one main laboratory at Chennai
and nine regional laboratories) in the State. Besides, 33 mobile forensic
science laboratories were also functioning as of March 2010. As part of the
MPF scheme, GOI allotted ` 16.08 crore during 2005-10.
Against
` 16.08 crore allotted for the purchase of equipment for the Forensic
Department and the Finger Print Bureau ` 15.82 crore only was spent till
March 2010.
Scrutiny of records in the Forensic Laboratory, Chennai revealed that there
were delays in installation of forensic equipment ranging from one to 17
months due to abnormal delays in execution of pre-installation requirements
(Appendix 1.17). Further, 24 out of 29 sophisticated pieces of equipment
available in the Forensic Laboratory, Chennai were not covered by any annual
maintenance contract (AMC). Against the estimated requirement of ` 40 lakh
per annum for proper maintenance of the equipment, Government allocated
only ` 9 lakh to ` 14.50 lakh per year during 2005-10.
Government, in reply, stated (September 2010) that a proposal for sanction of
` 50 lakh per year for AMC for the equipment in Forensic Science
Department is under the consideration of the Government and orders would be
issued shortly. The Government further stated that efforts were being made to
maintain the equipment in good condition.
1.3.13
Conclusion
Annual Action Plans were prepared without assessing actual needs leading to
deviations from approved plans. Sanction of buildings for police stations
without ensuring availability of land resulted in lesser achievement in
construction of buildings for police stations. The number of police quarters
constructed was way behind the Plan target, despite availability of funds.
Funds provided for purchase of vehicles to increase the fleet strength were
utilised instead for replacing condemned vehicles leading to stagnation in
mobility. Procedural delays caused low achievements under the scheme
component for procurement of equipment. The department was slow in
introducing new technologies to enhance operational efficiency.
1.3.14
Recommendations
¾
Annual Action Plans should be drawn up based on assessment of
actual requirements.
¾
Government should consider separate allocation of funds from the
State budget for replacement of vehicles instead of using MPF funds.
¾
Sufficient funds should be provided for maintenance of equipment
purchased under the scheme.
69
Audit Report (Civil) for the year ended 31 March 2010
¾
The pace of construction of residential units should be accelerated to
ensure completion of the buildings in a time-bound manner.
70
Chapter I - Performance Audit
MUNICIPAL ADMINISTRATION AND
WATER SUPPLY DEPARTMENT
CHENNAI METROPOLITAN WATER SUPPLY AND
SEWERAGE BOARD
1.4
Computerisation in Chennai Metropolitan Water
Supply and Sewerage Board
Highlights
The Chennai Metropolitan Water Supply and Sewerage Board, whose
activities were already computerised, launched an Enterprise Resource
Planning System to integrate all its functions. The Enterprise Resource
Planning system was implemented in April 2004 at a total cost of
` 9.63 crore. Due to inadequate planning, the ‘New Connection System’ was
left out of the scope of the Enterprise Resource Planning and the on-line
Complaints Monitoring System remained non-functional. Implementation of
Enterprise Resource Planning was incomplete as Final Accounts of the
Board, was continued to be compiled through the earlier Unix/Cobol system.
Neither was the Inventory management system fully taken over by the
Enterprise Resource Planning System. Thus, the investment on Enterprise
Resource Planning was yet to yield the desired results even after 5 years. In
Billing and Collection system, short assessments and losses to the tune of
` 42.69 crore persisted, despite an audit exercise in 2003 pointing out similar
deficiencies which yielded ` 22.95 crore to the Board.
¾
Registering of ‘New Water Connections’ was not done through the
Enterprise Resource Planning and ‘Complaints Monitoring
System’ was not made online due to deficient planning.
(Paragraphs 1.4.7.1 and 1.4.7.2)
¾
Even after five years since the implementation of Enterprise
Resource Planning, the accounts of the Board were not compiled
through the Enterprise Resource Planning and manual
dependence continued in respect of inventory accounting and
collection accounting.
(Paragraph 1.4.8)
¾
Incorrect classification of 7,222 properties resulted in short
assessment of water charges to the tune of ` 7.67 crore.
(Paragraph 1.4.9.3)
71
Audit Report (Civil) for the year ended 31 March 2010
¾
Non-collection of water tax in respect of 3,539 properties paying
water charges resulted in loss of revenue to the tune of
` 1.20 crore.
(Paragraph 1.4.9.4)
¾
Adoption of lower annual value (AV) in respect of 7,722 properties
for computing water tax resulted in a loss of ` 8.84 crore.
(Paragraph 1.4.9.5)
¾
Non-updation of 13,017 live properties in Board’s database
resulted in non-raising of taxes to the tune of ` 21.35 crore.
(Paragraph 1.4.9.6)
¾
Non-raising of continual demands for metered connections
resulted in a loss of ` 1.11 crore.
(Paragraphs 1.4.9.7(a) and (c))
¾
Data in ‘Complaint monitoring system’ lacked integrity and
reliability as number of complaints were indicated as cleared
within seconds and within 5 minutes of their registration.
(Paragraph 1.4.10.3)
1.4.1
Introduction
The Chennai Metropolitan Water Supply and Sewerage Board (Board),
created by an Act of the State Legislature in July 1978, caters to water supply
and sewerage requirement of about 6.51 lakh properties in Chennai
metropolitan area and parts of Ambattur Municipality. The main sources of
revenue for the Board were water tax and water charges. Water tax, at 7 per
cent of its Annual Value as fixed by the Chennai Municipal Corporation
(CMC) was collected from all the properties under the Board’s jurisdiction.
Water charges were collected only from such properties that were provided
with a water connection, at different rates for domestic and non-domestic
consumers.
1.4.2
Organisational Structure
The Board is headed by a Chairman supported by a Managing Director and a
team of four Directors and other technical and administrative officials. For
administrative purpose, the jurisdiction of the Board is split into 10 Areas each
headed by an Area Engineer. The ‘areas’ are further sub-divided into
divisions, each headed by a Depot Engineer.
1.4.3
The Computerisation
Computerisation in the Board started in 1986 and the functional and
administrative activities of the Board were carried out using stand-alone
72
Chapter I - Performance Audit
Unix/Cobol systems. These activities were to be integrated through an ERP
(Enterprise Resource Planning) system procured from M/s. Oracle
Corporation and implemented through M/s. Tata Consultancy Services (TCS).
The process commenced with a pilot study conducted during March 2003 and
October 2004 and was rolled out in February 2007 after providing necessary
infrastructure and connectivity. The ERP system works on a wide area
network (WAN) connecting Headquarters Office with all its 161 depots and
10 Area offices, through Fibre Optic/Copper Cables and Wireless links44. The
entire data was stored in a set of central servers placed at the Headquarters
office. The computerised activities include ‘Billing and Collection’, ‘Material
Management’, ‘Complaints Monitoring’, ‘Payroll’, ‘Provident Fund’,
‘Pensions’ and ‘Financial Accounting’.
The objective of the Board was to integrate its stand-alone applications
through an appropriate ERP system. An ERP system was contemplated as it
would purportedly help in minimizing development and implementation time,
cost and risk and also reduce the support load on internal staff.
1.4.4
Audit Objectives
The objectives of the Information Systems (IS) Review were to examine
whether
¾
implementation of the ERP offered an integrated online computer
system as contemplated, encompassing all major functions of the
Board;
¾
implementation of the ERP had improved communication and
interaction with public and stake- holders;
¾
implementation of the ERP had reduced duplication of work and
streamlined the functioning of the Board;
¾
the demands raised towards water taxes were correct and based on the
prevailing Annual Value of the property;
¾
the demands raised towards water charges were based on the actual
classification45 of the property;
¾
all taxable properties under the jurisdiction of the Board were covered
in the tax net;
¾
the online complaints monitoring system worked satisfactorily and
¾
the observations and deficiencies pointed out in the last review were
duly addressed in the ERP.
44
Area Offices were linked to Head Office through parallel 2-Mbps Optic Fibre
connections provided by BSNL and VSNL. Similarly Depots were linked to
respective Area Offices through a 64-Kbps managed leased line of BSNL and a
parallel 64-Kbps wireless link by M/s. Tulip
Domestic/Residential, Commercial, Partly Commercial, Institutional and Municipal
Bulk Supply
45
73
Audit Report (Civil) for the year ended 31 March 2010
1.4.5
Audit Criteria
The criteria of audit included
¾
The Chennai Metropolitan Water Supply and Sewerage (CMWSS)
Act, 1978;
¾
Projected objectives of the ERP System;
¾
Data relating to Annual Values and classification of properties
obtained from the Chennai Municipal Corporation(CMC);
¾
Certified Final Accounts of the Board and
¾
Earlier Information Technology Audit on Computerised Billing and
Collection in the Board brought out in the Report of the Comptroller
and Auditor General of India for the year ending March 2005 – Civil –
Government of Tamil Nadu.
1.4.6
Audit Coverage and Methodology
The review commenced with an entry conference on 11th February 2010
followed by an in-depth examination of major activities viz., Billing and
Collection, Inventory Management and Complaints Monitoring. Other
functions like Pay roll, GPF, Pensions and Financial Accounting were also
examined. In respect of these items, data available in the ERP system (January
2007 to December 2009) were also examined. As water tax was quantified
using the Annual Value (AV) of properties as assessed by CMC, data obtained
by Audit from CMC, was used to cross verify the correctness of the Water Tax
calculated by the Board with reference to the 15-digit identification codes of
properties (CMC Number) which were common for both institutions.
As the bulk of the infrastructural facility was in the head office and data was
centrally stored and the entire decision making and monitoring activity rested
with that office, most of the review activity was carried out from that office.
As inputs for the major systems emanated from the level of the Depots and
Area Offices, three out of the eleven Area Offices and the depots under their
control were visited. The Main Stores was also visited for first-hand
information of their activity and procedures. Audit concluded with an exit
conference on 13th May 2010.
Audit Observations
1.4.7
Planning
1.4.7.1
‘New Water Connection’ not included in ERP
One major activity of the Board, namely provision of new water connections
was kept out of the ERP and was functioning as a stand-alone system. The
billing was done through the ERP system.
74
Chapter I - Performance Audit
(a)
Of the 20,045 new water connections given during April 2005 to
September 2009, which according to the Board’s ‘New Water Connection’
system belong to commercial category, water charges for 237 connections
were assessed at domestic rates, resulting in short collection of ` 8.96 lakh.
This was a result of feeding incorrect classification in to the ERP System for
billing purposes. This could have been avoided, if the new connection system
was made part of the ERP system where such repeated data entry of the
classification would not have arisen.
(b)
Information on 18,568 properties for which new water connections
were given was fed into the ERP Billing and Collection system after a delay
ranging from 1 to 239 months. Delay in updating such information led to
belated raising of demands and resulted in a notional irrecoverable loss of
interest46 of ` 97.56 lakh.
The Board replied (June 2010) that efforts were underway to have the new
connection system linked with the ERP and in future there would be no delay
in raising demands for new connections. Board also replied (June 2010) that
action had been taken to revise these incorrect assessments.
1.4.7.2
Complaints monitoring System
The Board was unable to put to use the envisaged complaints monitoring
system, due to inadequate manpower. Though the investment on hardware and
software for the complaints monitoring system was in the order of ` 1.12
crore47, commensurate human resource for manning the same was not
considered at the planning stage. Poor planning resulted in non-achievement
of the objectives of on-line complaints monitoring system, besides non
utilisation of installed infrastructure and recurring expenditure on their
maintenance.
1.4.8
Implementation of the ERP system
The Board went in for an ERP to bring about a complete integration of all its
functions and to implement the same in a short time. However, even after a
pilot study of 18 months and regular operation for three years it had not
achieved optimum functioning (June 2010) as brought out in the following
paragraphs.
1.4.8.1
Compilation of accounts not done through ERP
The Accounting function was at the core of the ERP system with outputs from
other processes designed to flow into it, online. In spite of the system being in
operation for more than five years, final accounts of the Board were yet to be
compiled through the ERP. Inputs from all related modules of ERP system are
fed manually into the legacy Unix/Cobol system and the accounts were
prepared.
46
47
Notional interest for this review is calculated at 15 per cent, the rate at which the
Board collects surcharge for belated payments of taxes and charges.
Cost of computer (` 25,500), Citrix Server license (` 15,427), Oracle license
(` 28,901) each, for 161 Depot offices
75
Audit Report (Civil) for the year ended 31 March 2010
The balances in respect of a large number of account codes differed between
the Unix/Cobol system and the ERP system resulting in disagreement in
figures from the Trial Balance stage itself. The Board hence opted to continue
with the Unix/Cobol system for compilation of its final accounts.
The Board replied (June 2010) that final accounts will be compiled through
the ERP system from the year ending 31 March 2011.
1.4.8.2
Parallel Accounting of Inventory
The ERP inventory system was operational in the Main Stores of the Board,
however, for purposes of maintenance of stock and accounting thereof, a
parallel manual record was relied upon. The print-outs generated from the
ERP system were modified with regard to rate and quantity based on the
manual records. These modified figures were then fed to the legacy
Unix/Cobol system and forwarded to the accounts wing for compilation. The
ERP system was deficient to this extent and was not relied upon.
1.4.8.3
Errors in data entry
resulted in incorrect
figures in final
accounts amounting
to ` 18.73 lakh
Collections details and Final Accounts
All Billing and Collection transactions were carried out on-line and related
data was stored in the ERP system. Thereafter, the reports generated by the
ERP system were re-fed in to the Unix/Cobol system for compilation of final
accounts. The figures printed in final accounts, however, differed with the
figures in the ERP system by ` 18.73 lakh.
The Board in its reply (June 2010) attributed the differences to data entry
errors in posting of data from the ERP system to the Unix system and that they
proposed to switch over to the accounting function of the ERP system from
the year 2010-11.
1.4.9
Billing and Collection
The Board collected water tax from all properties in Chennai at 7 per cent of
their AV per year and water charges from properties which are connected with
water lines based on its classification. For this purpose AV of properties is
obtained from the CMC. Audit observed short assessments and other
deficiencies relating to raising of water tax and charges, as brought out
hereunder. The discrepancies pointed out in paragraphs 1.4.9.2, 1.4.9.3,
1.4.9.5 and 1.4.9.6 were also pointed out in earlier review and the Board
continued to depend on the system with such discrepancies.
1.4.9.1
Continued billing using temporary numbers – Non
updation of data from CMC
Whenever a new water connection was given to a property, yet to be assessed
by CMC, a temporary number was assigned by Board for identification, based
on which water charges were being collected till the property was regularly
assessed and a permanent consumer number was assigned by the CMC. Due to
absence of control to ensure that AVs of all assessed properties were duly
obtained and incorporated in the Board’s data and tax was duly collected,
76
Chapter I - Performance Audit
charges alone were collected, in respect of 1,211 properties48 through such
temporary numbers, for more than one year. These included cases that were
already assessed by CMC and regular consumer numbers were already
assigned. The Board replied (June 2010) that 609 cases were updated after
verification with CMC and the remaining cases were being verified. The
Board has also stated that in future temporary numbers would be cancelled as
and when CMC regularly assessed the properties.
1.4.9.2
More than 1800
instances of multiple
entries were made for
the same property
resulting in boosting
up of the assets of the
Board.
Due to lack of input controls in the application software, in more than 1,800
instances the same property was assigned more than one CMC number
indicating multiple data entries in the system. The related consumers were
paying their dues through one of these numbers thus ignoring the dues under
the other. The dues shown as outstanding against the other left out assessments
unduly boosted the assets of the Board. In response to a similar observation in
the last review the Board stated (June 2004) that 1,113 such duplicate
assessments were eliminated. The Board promised (May 2010) corrective
action in consultation with CMC.
1.4.9.3
Short raising of
demands at domestic
rates amounting to
` 7.67 crore in
respect of 7, 222
commercial
properties
Multiple records for the same property – undue boosting of
assets of the Board
Incorrect classification of property - short assessment of
` 7.67 crore
Water charges are lower for domestic properties and higher for commercial
and industrial properties. Though data on usage was available with the CMC,
the Board adopted its own methodology for assessing the same. A comparison
of usage as per ERP system with that of CMC revealed that in respect of 7,222
properties of commercial/industrial nature, water charges were demanded at
domestic rates by the Board. This led to a short assessment of ` 7.67 crore.
In a similar exercise during the last review, audit had pointed out short
assessments aggregating ` 1.30 crore relating to properties in Corporation
Areas 5 and 7. Subsequently, the Board had raised revised demands
aggregating ` 5.47 crore from all the ten areas under the Board’s jurisdiction.
However, the present state of affairs indicated that no tangible efforts had been
taken to correct the discrepancies in the system. Also the possibility of
deliberate wrong classification of the properties with malafide intention could
not be ruled out. The Board replied (May 2010) that they would take
appropriate action in consultation with CMC and by inspecting the related
properties.
48
More than 1 year – 112 properties; More than 2 years - 153 properties; More than 3
years - 946 properties
77
Audit Report (Civil) for the year ended 31 March 2010
1.4.9.4
Non-raising of Water
Tax in respect of
3,539 properties short collection of
` 1.20 crore
There were 3,539 properties holding regular consumer numbers in respect of
which only water charges were collected but no water taxes. These properties
even not exempted from payment of water tax. The total short collection from
these properties spread across a period of six half-years (January 2007 to
September 2009) was ` 1.20 crore. The Board in the exit conference (June
2010) promised to take corrective action.
1.4.9.5
Adoption of lesser
AV than that
prevailing in the
Civic bodies resulted
in short assessment of
tax amounting to
` 8.84 crore
Non-collection of water tax due from regular assessees
paying water charges
Short assessment of water tax due to incorrect adoption of
Annual value – ` 8.84 crore
In respect of all new properties and those which underwent a revision of its
AV, the Board obtained data from the CMC on a bi-monthly basis. Based on
such data, the AVs of the related properties in the Board’s database were
updated. Despite such arrangement, analysis revealed that in respect of 6,160
properties the AVs adopted in the Board’s data were found lesser than the
AVs as per CMC data. This resulted in short assessment of water tax to the
tune of ` 8.58 crore. On a similar analogy, the short assessments in respect of
consumers in Ambattur Municipality, was ` 26.37 lakh relating to 1,562
properties.
It is stated that such short assessments were due to lack of controls to ensure
complete and updated data transfer from CMC to Board and that all the
updates were given due effect to in the Board’s data. Similar audit
observations raised during last review resulted in additional revenue to the
Board to the tune of ` 13.90 crore, despite which, the lacuna in the system had
not been addressed.
The Board accepted the facts and agreed (May 2010) to take corrective action.
It has also raised the revised demands for ` 21.68 lakh (June 2010) in respect
of properties under Ambattur Municipality.
1.4.9.6
13,017 properties
were not brought
under the tax net of
the Board, resulting
in short assessment of
` 21.35 crore
Incomplete data transfer of Live properties in the CMC
data to the tax net of the Board - short assessment of
` 22.88 crore
It is imperative that that all properties that are live in the data of CMC have to
pay water tax also. However, there were 13,017 properties which were live in
the records of CMC but did not figure in the records of the Board. As per the
records of the CMC these properties came into existence from dates ranging
between one and 11 years earlier to the period of audit. Non-raising of tax
demands for these properties resulted in a short assessment of ` 21.35 crore.
Similar short assessment in respect of the Ambattur municipality was in the
order of ` 1.53 crore involving 8,827 properties. This indicated deficiencies
in the existing internal control for ensuring completeness in transfer of data
from CMC. A similar observation raised in the earlier review report yielded
` 2.91 crore to the Board. However no sustainable action has been taken to
78
Chapter I - Performance Audit
ensure that all live properties are brought under the tax net of the Board. The
Board in the exit conference (June 2010) promised corrective action.
1.4.9.7
Non-raising of demands in respect of Metered connections
The Board has 17,864 metered connections for which demands for water
charges were to be raised monthly based on meter readings. Data analysis
showed that
(a)
in respect of 1,319 new metered connections, even after lapse of two
months to four years from the date of connection, Board has not started raising
demands for charges, resulting in loss49 of ` 85.45 lakh;
(b)
in respect of another 974 connections, demands were raised belatedly
resulting in a notional loss on account of interest of ` 8.91 lakh for the
intervening period and
(c)
in respect of 1,344 connections, though the demands were raised, they
were not continuous and no demands were raised for several intervening
months. This resulted in a loss ` 25.05 lakh.
It is stated that non-integration of the ‘new connection’ system with the ERP
system has resulted in such losses. The Board replied (May 2010) that they
would take steps to ensure monthly readings were taken and billed.
1.4.9.8
Non-revision of water
tax in 6,355
properties - loss of
revenue of
` 82.49 lakh
The Board adopted the CMC number as their consumer number for their
assessment. However, data analysis showed that there were several live
assessees in the Board’s database who could not be directly linked to the
CMC’s database through their consumer number as their consumer numbers
adopted in Board’s data were different with the CMC data. As a result,
updates of AVs relating to these properties could not flow to the Board’s data
with the existing arrangement. Of these, 6,355 properties did not suffer even
the minimum 20 per cent upward revision of water tax that was due from
second half year of 1998-9950 resulting in a loss of revenue of ` 82.49 lakh. In
its reply (May 2010) the Board accepted the possibility of variation between
their codes and that of the CMC and promised corrective action.
1.4.9.9
Delayed raising of
demands for water
tax resulted in loss of
interest of ` 89.38
lakh
Mismatch of consumer numbers between the CMC and the
Board
Delay in raising of demands for water tax for new
properties
Though the CMWSS Act, 1978 provided for the obtaining of AVs from the
CMC till such time the Board was able to assess the AVs by itself, this
procedure was continued indefinitely. Thus, any delay in assessment of
properties by the CMC or a delay on the Board’s part in obtaining the
information resulted in a corresponding delay in raising demands for water tax
49
50
In the absence of actual readings, the losses have been calculated based on the
minimum charges applicable for metered connections in respective categories.
From October 1998 the AV of all properties in Chennai city were increased, the
minimum of which was 20 per cent.
79
Audit Report (Civil) for the year ended 31 March 2010
for new properties. In respect of 96 per cent of new properties inducted from
April 2007, demands were raised belatedly resulting in a notional loss of
interest of ` 89.38 lakh to the Board. The Board in their reply (June 2010)
stated that the procedure of obtaining AV from the CMC was being
streamlined to cut down delays.
1.4.10
Complaints monitoring – Ineffective automation
The ERP system envisaged the implementation of an online Complaints
Monitoring System (CMS) wherein all complaints received were to be
recorded in real time, capturing the time of registration from the system. Based
on this time, deadlines were fixed in the system for resolving the complaints.
The system would escalate the complaints to higher authorities if the
complaints were not resolved by the fixed deadlines. However, data analysis
of the complaints registered and details of their further processing showed that
the system was not functioning on line as envisaged, as brought out in the
following paragraphs.
1.4.10.1
Complaints
monitoring is not
online thus not
serving the purpose
to the Board as well
as the general public
Functioning of Complaints Monitoring System
All complaints received were initially recorded in manual registers and then
fed to the computer system with delays ranging between a day and a month.
Such delayed entry generated a set of irrelevant deadlines/dates for resolving
the complaints and escalating the unresolved complaints to higher authority. It
was noticed that the system was working on a batch process. As a result,
complaint numbers were not given to the complainants and job slips were not
generated for the field staff, as envisaged. The system did not yield any
additional benefit over and above the existing manual system either to the
Board or to the general public. The Board in its reply (April 2010) accepted
the facts and promised to make the complaints monitoring system on-line.
1.4.10.2
CMC numbers not captured - no useful MIS information
possible
The system was designed to capture of the CMC number in respect of each
complaint but its capture was made optional. Neither the consumers nor the
Board’s officials were advised to furnish/obtain the CMC numbers citing
public inconvenience. As a result, the CMC numbers were not captured in
respect of 95 per cent of the complaints. This resulted in the complainants
remaining un-identifiable with their complaints purported to have been
received from ‘General Public’. Data analysis of complaints showed that
though 1,46,566 numbers of complaints registered related to sewerage block
within individual properties, the same were registered as those received from
general public. Thus such complaints could not be tracked to the respective
complainants/properties and remained un-identifiable for follow up activities.
Even duplicate complaints involving the same properties could not be tracked.
The Board in their reply (April 2010) stated that action would be taken to get
the CMC number from the complainants.
1.4.10.3
Data captured lacked integrity
80
Chapter I - Performance Audit
The complaints data
contained erroneous
and redundant
information and
lacked integrity
The CMS database lacked integrity as 4,07,239 records captured under it
contained erroneous, misleading and redundant information as detailed below.
The time of registration and the time of clearance of the complaints did not
reflect the actual time of these events as 25,808 complaints were stated to be
cleared within seconds of their registration. Similarly 58,134 complaints were
cleared in 1 to 5 minutes of their registration indicating absence of online
system.
¾
2,363 complaints remained outstanding for periods between 1 and 24
months of their registration as the fact of their clearance was not
updated in the system.
¾
Complaints were to be classified as ‘very urgent’, ‘urgent’ and ‘not
very urgent’ at the time of their registration and based on this
categorisation the system fixed the target time for resolving the
complaint. However, all the complaints were categorised as ‘urgent’ as
a matter of routine, defeating the purpose of its capture.
¾
As all complaints were registered by the employees of the Board, the
provision to enter the source as ‘employee’ in all the records which
was redundant could be done away with.
¾
It was indicated that all the complaints received were through
telephone only though the complaints were also being received
through, e-mail and also in person.
The Board in general acknowledged (April 2010) all the above deficiencies
and promised corrective action.
1.4.11
Inventory Management system
The inventory management system - which catered to stock valued at ` 12
crore and was part of the ERP system since 2004. The deficiencies in the
system were as brought out.
1.4.11.1
Differences in stock value
On a test check of one month’s ERP data of the inventory system with the
manual ledgers maintained in the stores, differences amounting to ` 23,64,141
in ground stock in respect of 16 items were noticed. The Board accepted (May
2010) the difference attributing the same to wrong data entry and promised
rectification action.
Further, in respect of all the 12 storage depots, the value of stock as per the
basic records in the ERP system did not agree with the value of stock
projected in final accounts. While the value of inventory in the ERP system
was ` 13.09 crore, the same was projected as ` 12.51 crore in the Balance
Sheet . Since the figures in the Balance Sheet are duly certified by the Board,
it was apparent that the data in the ERP system was not dependable. The
Board replied (June 2010) that steps would be taken to set right the
discrepancies.
81
Audit Report (Civil) for the year ended 31 March 2010
1.4.11.2
Valuation of Stock
(i)
The ERP system calculated the value of stock items to 6 decimal
places of a rupee from which it computed the value of issues. However, in the
manual records the rates were calculated manually adopting 2 decimal places
and the same has been adopted in financial accounts by the Board. The Board
in their reply (May 2010) accepted the facts and stated that they would follow
the values as provided for by the ERP system in future.
(ii)
The software lacked a provision for accounting transfer of an item of
stock between sections/wings. Scrapped items were also not accounted in the
inventory management system for want of a separate coding system. The
Board replied (May 2010) that they would suitably modify the system.
Rules for calculation
of interest on GPF
subscriptions not
mapped correctly in
the system
1.4.12
GPF accounting system
1.4.12.1
Interest on GPF Subscriptions
GPF Accounts of staff and workers of the Board are maintained as per the
GPF (Tamil Nadu) Rules. Rule 13(3) thereof states that, where there has been
a delay in the drawal of pay of a subscriber and consequently in the recovery
of his subscription, the interest thereon shall be payable from the month in
which the pay of the subscriber was due, irrespective of its day of drawal.
However, the system, allowed interest on these subscriptions only from the
month in which they were recovered resulting in loss of interest for the
intervening period to 44 subscribers who had drawn their salaries in
subsequent months. The Board replied (June 2010) that the software would be
suitably modified after verifying the rule position.
1.4.12.2
Deficiency in GPF Account Slips
The GPF accounting system had a provision in the data entry screens for
nullifying any excess posting of credits/debits by posting compensating
figures. This resulted in modifying the annual account slips and exhibiting a
set of misleading figures therein. The Board, in reply (May 2010), accepted
the flaws in the data entry form/ GPF slip print out and stated (June 2010) that
the program will be corrected to print GPF Account Slips without any
discrepancies.
82
Chapter I - Performance Audit
1.4.13
Conclusion
The Board, whose major activities were already computerised, introduced
(April 2004) an ERP System to integrate all its activities after a pilot study.
Due to inadequate planning and poor implementation the ERP system was not
fully functional (June 2010).
¾
The core of the ERP system viz., Financial Accounts, was not
functional.
¾
Online complaints monitoring system with an elaborate infrastructure
did not achieve intended objectives.
¾
Maintaining inventory on three parallel systems, viz., ERP, Unix/Cobol
and a manual system resulted in inconsistencies across the systems.
The investment of ` 9.63 crore on the ERP system in addition to annual
recurring expenditure of ` 0.98 crore on maintenance of hardware, software
and network connectivity did not yield desired results and the Board continued
to suffer losses aggregating to ` 42.69 crore on account of short/delayed
raising of demands on water taxes/charges due to input/output control
deficiencies.
1.4.14
Recommendations
To set right the deficiencies observed and to avoid recurring losses the Board
should
¾
ensure on-line preparation of final accounts through the ERP by
integrating all other modules including inventory management;
¾
make complaints monitoring on-line by capture of data in real time so
as to benefit the stakeholders;
¾
devise a mechanism possibly through a network interface ensuring
quick, complete and regular transfer of data from CMC and Ambattur
Municipality to avoid delay in collection and arrest leakage of revenue
and
¾
make good the losses and short-assessments pointed out by audit and
identify similar deficiencies across the Board and take necessary
correction in the system so as to avoid continuance of such deficiencies
in future.
83
PUBLIC (ELECTIONS) DEPARTMENT
1.5
Preparation of Electors’ Photo Identity Card and
updation of Photo Electoral Roll
Highlights
The preparation and updation of electoral database is the responsibility of
Chief Electoral Officer. The Public (Elections) Department introduced the
concept of photo electoral roll in July 2006 in the entire State of Tamil
Nadu. Audit examination revealed unwarranted deletion of voters from the
roll, non-issuance of Electors’ Photo Identity Card to eligible voters,
shortfall in coverage of fresh electors, errors in the database due to
inadequate validation controls in the system leading to chances for bogus
voting.
¾
The Department is yet to formulate an Information Technology
policy, even though computerisation of electoral rolls is about a
decade old.
(Paragraph 1.5.7.1)
¾
Documentation exists neither for old software nor for the present
Electoral Roll Management System software.
(Paragraph 1.5.7.2)
¾
No proper back up storage exists; consequently the data of earlier
years may not be available.
(Paragraph 1.5.7.3)
¾
Central Server is still to be connected with District Servers.
(Paragraph 1.5.7.4)
¾
The Department did not have backup of 73 lakh eligible voters
who were deleted for want of photographs in 2006.
(Paragraph 1.5.9.1)
¾
55 lakh eligible electors were not issued Electors’ Photo Identity
Card as of August 2009.
(Paragraph 1.5.9.2)
84
Chapter I - Performance Audit
¾
More than six lakh fresh eligible voters were not included in the
roll during 2007 to 2009.
(Paragraph 1.5.9.3)
¾
Errors in the database due to inadequate validation controls in the
system may contribute to bogus voting.
(Paragraph 1.5.10)
¾
Failure to negotiate with the vendors led to huge financial outgo in
printing of Electors’ Photo Identity Card during 2006 and 2007.
(Paragraph 1.5.13.1)
1.5.1
Introduction
Article 324 of the Constitution of India, empowers the Election Commission
of India the superintendence, direction and control of the preparation of the
Electoral rolls and the conduct of all elections to the Parliament, Legislature of
every State and to the offices of the President and Vice-President. At the State
level, the Chief Electoral Officer (CEO) is an officer of the Government in the
cadre of Secretary designated or nominated by the Election Commission under
Section 13AA of the Representation of the People Act, 1950 in consultation
with the State Government.
1.5.2
Organisational structure
The Election Commission of India is assisted by the Chief Electoral Officer
(CEO) at the State Headquarters and by the District Election Officers (DEOs)
being the Collectors at the District level except in Chennai District, where the
Commissioner of Chennai Corporation is the DEO. The Electoral Registration
Officers (EROs) and Assistant Electoral Registration Officers (AEROs)
function under the District Collectors in the Taluks.
The Electoral rolls are prepared and maintained by the EROs under whose
orders any inclusion, modification or deletion to the existing electoral rolls are
carried out. The database in the District Server in the DEO’s office is updated
on the basis of these orders.
1.5.3
Overview of the system
The Election Commission of India (ECI) has been endeavoring to improve the
fidelity of Electoral Rolls. The electoral roll is a list of people registered to
vote in the public elections organised and conducted by ECI. The electoral
roll is normally revised every year to include the names of those who attained
18 years as on 1st January of that year, voters who have migrated from other
constituencies and to delete the names of those who have either died or moved
out of the Constituency. The updating of electoral roll is a continuous process.
85
Audit Report (Civil) for the year ended 31 March 2010
The issue of Electoral Photo Identity Card (EPIC) was taken up in 1993 so as
to check the identity of the electors and also to prevent impersonation at the
time of poll. An EPIC issued to an elector is a permanent document valid for
his life time and has a unique number. In 1997, the ECI decided to
computerise the electoral rolls. As a further improvement, the ECI embarked
upon a new initiative of inserting photographs in the Electoral Rolls for
identifying the electors at the Polling Stations. In Tamil Nadu, the exercise of
preparation of Photo Electoral Rolls began in July 2006 soon after the
elections to the State Legislative Assembly.
During 2006 and 2007, the execution of work relating to issue of EPICs and
printing of Photo Electoral Rolls was entrusted to ten vendors dividing the
State into 14 regions. The Department appointed M/s CMC Ltd., as the State
Level Agency (SLA) (January 2008) and entrusted with them all Information
Systems (IS) related functions (both hardware and software) for a contractual
period of six years. EPIC centres were established one for each Assembly
Constituency (May 2008) to cater to the needs of the electors to generate new
EPICs/duplicate EPICs.
The electoral roll database was earlier maintained in “MS-Access” till June
2009 and then migrated into SQL in August 2009 to facilitate a centralised
State level database. The “Electoral Roll Management System” (ERMS),
software developed by the SLA is being used by the Department from the
summary revision, 2010. The data entries made at EPIC centres are stored at
the District Servers at DEO’s office and interconnected through Tamil Nadu
State Wide Area Network (TNSWAN). There were about 4.25 crore
registered voters in Tamil Nadu spread over 30 districts, 234 assembly
constituencies and 54,542 polling stations as on 1st January 2010.
1.5.4
Audit Objectives
The main objective of the IT audit of the Electoral Roll system was to see
whether the primary objective of the Department to have an error-free
electoral roll and issue of EPIC to all eligible voters has been achieved.
For this purpose, audit verified whether ¾
sufficient controls existed to ensure completeness, correctness and
reliability of the database;
¾
the system had adequate IT security controls to ensure that data was
safeguarded against accidental or wilful manipulation;
¾
the department had adequate backup policy and business continuity
plan;
¾
the benefits derived were proportionate to the investments made and
¾
the expenditure towards the generation of EPICs/photo rolls was
properly monitored.
86
Chapter I - Performance Audit
1.5.5
Audit criteria
Audit used the guidelines and instructions issued by ECI to CEO from time to
time and the instructions issued by the CEO to DEOs for conducting the
revisions, issue of EPICs and printing of rolls etc.
1.5.6
Audit scope and methodology
The data and related records pertaining to the period 2006 to 2009 in respect
of ten districts51 out of 30 districts were studied and analysed in audit.
Computer assisted auditing methods were used to analyse the data and the
related manual records. The data in respect of ten districts were downloaded
and analysed using Computer Assisted Audit Techniques (CAATs). The audit
commenced with an entry conference with CEO in January 2010 and
concluded with exit conferences in two stages in July/October 2010.
The major findings of IT audit are summarised in the succeeding paragraphs.
Even after 12
years of
computerisation of
electoral roll, the
department is yet
to frame an IT
policy
1.5.7
General controls
1.5.7.1
IT Policy
The Department computerised its activities in 1997. It had invested a sum of
` 92 crore (2006 to 2009) towards creation of IT infrastructure and printing of
electoral rolls/EPICs but is yet to formulate an IT policy and strategy for
proper governance and control of its IT related activities. The Department
replied (July 2010) that since the basic purpose of computerisation was to print
the rolls rather than to have a database management system the objective was
limited. Hence, the need for developing a full-fledged IT policy was not felt
essential and there were no directions from ECI in this regard.
However, it is reiterated that formulating an IT policy and IT strategy would
be essential in the light of the department having moved towards a database
management system since 2009.
1.5.7.2
Documentation
The department was using the software developed in MS-Access through
outsourcing for more than a decade, for printing of EPICs and generation of
Photo Electoral Roll. After migration of the database to SQL (August 2009)
from summary revision, 2010, a new software called Electoral Rolls
Management System (ERMS) is being used.
Documentation for
the old and the
present software was
not available
It was observed that the User requirement specifications (URS), System
requirement specifications (SRS) were not available with the department for
the earlier software. In respect of the new software, ERMS also, they remain
to be documented. Further, it was noticed that frequent changes were being
51
Chennai, Coimbatore, Cuddalore, Dharmapuri, Krishnagiri, Madurai, Namakkal, The
Nilgiris, Thiruvallur and Villupuram
87
Audit Report (Civil) for the year ended 31 March 2010
made to the ERMS software during implementation, indicating the absence of
user acceptance test (UAT) before its implementation.
The department replied (January 2010) that it has followed the data structure
as per the guidelines received from the ECI in 2008 and System requirement
specification and User Requirement Specification based on the directions
received from time to time from ECI.
However, it is suggested that such instructions and guidelines need to be
documented for future reference.
1.5.7.3
The Department is
yet to have a proper
backup policy for its
database
The backup of the database was periodically taken up at the District level in
CDs and a copy of the same was regularly sent to CEO. However, such
backup CDs were not properly stored and hence were not readily traceable at
CEO office and at DEO offices. For instance, the backup CD for Chennai
district for 2007 was not readily traceable by the department (July 2010)
during the period of audit.
1.5.7.4
Central Server at
CEO’s office yet to be
connected with
District Servers
Storage of backup
Centralised database
One of the main objectives of the Department is to maintain a centralised
database at CEO’s office. It was planned to provide connectivity using
TNSWAN52 for the EPIC centres, District server at DEOs office and also with
the central server located at CEOs office. Towards this objective, 266
numbers of network switches were procured and installed (May 2008) at an
expenditure of ` 20.38 lakh.
However, the centralised database concept was yet to take off due to nonconnectivity of the Servers at the Districts with the Central server at the
CEO’s office. It was observed by comparing the database of one district with
another in the test checked districts that instances of same records available in
both the districts were noticed which would ultimately give room for bogus
voting, in addition to boosting up of the size of the electoral roll. Centralised
database would assist in identifying and elimination of duplicate records and
in updating records owing to shifting of residence.
The department replied (February 2010) that action would be taken to have a
centralised database server early with the newly developed software.
52
Tamil Nadu State Wide Area Network
88
Chapter I - Performance Audit
1.5.8
Logical Access Control
It was observed during current summary revision, 2010 that in one of the test
checked districts53, access to the system was done using same user id and same
password by both data entry operators and programmers indicating absence of
segregation of duties among users. However, in respect of other test checked
districts, the access was made with different passwords.
73 lakh eligible voters
were deleted by the
department in 2006
without maintaining
any backup
1.5.9
Incomplete Database
1.5.9.1
Large scale deletion of voters from voter list
Immediately after the State Assembly Elections (2006), during the preparation
of photo electoral rolls, the department issued notices to voters to either
submit photographs or appear in person for taking photographs at the
Designated Photo Locations (DPL). In this process, the department deleted
the data relating to around 73 lakh voters, from whom photos could not be
captured/ collected, however, without maintaining a backup for such deleted
records. Since updating of photo electoral rolls is an ongoing process, deletion
of 73 lakh voters from the database without any backup is irregular.
The Department replied (July 2010) that they did not have the backup of such
large scale deletions because of its volume.
The reply could not be accepted because the deleted records were
approximately 2.5 lakh per district and could have been stored in a CD/DVD.
1.5.9.2
Fifty five lakh eligible
fresh/residual voters
were not issued EPIC
Failure in issuance of EPIC to eligible fresh / residual voters
One of the main objectives of the department during each revision was to
bring down the number of “Residual Electors”54, in addition to identifying the
fresh electors (18 years) and issue EPICs to them. The residual electors as on
1 January 2006 were 200 lakh. During 2006 to 2009, the fresh inclusions
made by the department (after considering all the deletions made during 20062009) worked out to 40 lakh. The department declared (June 2010) that they
were nearing cent per cent photo coverage. Hence, EPICs should have been
issued to 240 lakh eligible voters. However, the department has so far issued
only 185 lakh EPICs resulting in a shortfall of 55 lakh. Further 185 lakh
EPICs issued included duplicate/replacement cards, the break up details of
which were not available with the Department.
Hence, the declaration of the department (June 2010) that they are nearing
cent per cent photo coverage was incorrect.
1.5.9.3
53
54
Shortfall in enrolment of the fresh electors in the age group
of 18 plus
Thiruvallur District
Residual Electors – whose details are available in the electoral database without
photo / incorrect photo
89
Audit Report (Civil) for the year ended 31 March 2010
The Department
failed to cover six
lakh eligible fresh
voters during 2007 to
2009
A comparison of the year-wise/district-wise manual statements relating to new
inclusions and deletions furnished by Elections Department with the estimated
child population55 as on 30 September 2002 revealed that the shortfall in
coverage of eligible fresh electors during 2007, 2008 and 2009 were 3.6 lakh,
2.3 lakh and 0.6 lakh respectively.
However, analysis of data as furnished by the department in respect of seven
sample districts showed that such shortfall ranged from 63 to 78 per cent
during 2009 as detailed in Table 1.
Table 1: Shortfall in enrolment of fresh voters
Estimated
Population
(18 plus)
District
Actual Inclusion
18 yrs
19 yrs
20yrs
Total
Shortfall
Percentage
Chennai
79,824
Nil
6,709
18,728
25,437
54,387
68
Thiruvallur
54,498
Nil
5,593
12,442
18,035
36,463
67
Coimbatore
68,615
99
5,170
12,474
17,743
50,872
74
Namakkal
24,993
Nil
2,862
5,815
8,677
16,316
65
Villupuram
64,210
Nil
7,732
16,192
23,924
40,286
63
The Nilgiris
15,059
Nil
1,161
2,160
3,321
11,738
78
Cuddalore
47,243
Nil
5,842
11,107
16,949
30,294
64
3,54,442
99
35,069
78,918
1,14,086
2,40,356
68
Total
The Department replied (June 2010) that it was not possible to cover all the
fresh eligible voters, as there was no system of inclusion of a person’s name in
the electoral roll automatically and the onus rests with the individual only.
The reply is not acceptable as one of the main objectives of conducting door to
door verification is to identify fresh electors and include them in the roll as
reiterated by ECI time and again. It is stated that such shortfall in the inclusion
of fresh electors reflected the quality of door to door verifications done by
Government officials who acted as Booth Level Officers (BLOs) with a
meager honorarium of only ` 1,500 per year.
1.5.9.4
The electoral
database were not
consistent with Civil
Supplies database
Comparison of electoral database with Civil Supplies
Department
A comparative study of Election data with Civil Supplies Department data,
with particular reference to Thiruvallur District (Poonamallee Assembly
Constituency) revealed that many of the names which appear in the Ration
Cards issued by the Civil Supplies Department do not appear in the Electoral
roll and vice versa.
The main reason for such inconsistency in the electoral database is due to
shifting of individuals from one place to another. In the case of ration card, if
there is a shifting of residence, the responsibility for obtaining fresh ration
55
As per the seventh All India Educational Survey data as available in the web site
http://www.schools.tn.nic.in/SV/SV5.pdf
90
Chapter I - Performance Audit
card in the new place rests with the individual by getting his name deleted in
the old place. No such procedure is in existence in the case of EPIC/Photo
electoral roll. Unless the importance of the EPIC is made on par with that of
the ration card, by enforcing proper methodology in the case of “shifting” of
residence, the situation would remain the same leading to possession of more
than one EPIC by individual and duplicate entries in the photo rolls.
1.5.10
Input/validation checks
Despite series of summary revisions taken up through 100 per cent field
verifications (as claimed by the Department), there were numerous cases of
invalid and incorrect data due to poor input and validation controls in the
system. The data furnished by the department in selected ten districts were
analysed using CAATs and the following types of errors were detected in the
database maintained in MS-Access.
¾
As per Representation of the People Act, 1950, no person is entitled to
be registered in more than one constituency and for any constituency
more than once. The ID number allocated to an individual voter is a
unique number and no two persons should have the same number.
During 2006, 9.34 lakh duplicate ID cards (in 26 Districts) were
generated and issued to electors. The above error was identified by the
Department through de-duplication software at a later stage and such
duplicate records were removed from the data. This has resulted in a
wasteful expenditure of ` 1.28 crore incurred in printing of such cards.
Further data analysis showed that such duplicate IDs still existed
(10,457 records) in test checked eight56 districts. This indicated
absence of proper validations in this regard.
¾
There is no proper validation even in the present ERMS software as
well. The new system also permitted generation of another ID for the
same set of data.
¾
The ID card number should have a prefix indicating the Assembly
Constituency. There were cases of ID card numbers without such
indication.
¾
The system accepted values upto 999 and less than 18 years against
age of voters.
¾
The voter name and the relationship name were identical in 28,865
records indicating data entry error.
¾
The voter name is left blank in 14,339 records and the relationship
name is left blank in 14,208 records. Even in the present ERMS
software, there are no mandatory fields.
56
Chennai, Coimbatore, Cuddalore, Dharmapuri, Madurai, Namakkal, Thiruvallur and
Villupuram
91
Audit Report (Civil) for the year ended 31 March 2010
¾
If the voter is a “Male”, then the relationship cannot be ‘husband’. It
was observed that in respect of 2,437 records, incorrect gender was fed
¾
The photograph of an individual voter in an EPIC should be unique
and pertain to the concerned individual. In respect of 46,451 records,
there were duplicate photo images.
¾
The photo image field was blank in 1.34 lakh records and the
combination of ID card number and photo image fields were blank in
1.10 lakh records.
¾
The photo mismatch errors/incorrect relationship/gender/age etc.
which were existing in 2006 database were not rectified till date in
respect of certain records.
The Department accepted (May 2010) the audit observations and replied that
action would be taken to rectify the defects in the current system.
1.5.11
Micro Analysis
Data of three districts57 where bye elections were conducted in 2009/2010
were analysed in-depth. The data analysis showed the existence of the
following types of errors:
Lack of validation
controls in the system
led to room for bogus
voting in General
Election 2009
¾
Records which were deleted due to death, continued to appear in the
live electoral roll, which denotes that the database was not duly
updated.
¾
Before General Elections 2009, two supplementary electoral rolls were
prepared by the department to update the original electoral roll. The
Supplementary roll - 2 contained only fresh electors identified before
elections. However, it was observed that, none of the records in all the
three districts contain ID Number / Photo Image (36,149 records). Due
to the absence of photos in the roll, the main objective of preparation
of photo roll to act as a deterrent against impersonation, bogus voting
and even against inclusion of bogus persons in electoral roll is lost.
¾
If an elector shifts his residence within the Assembly Constituency, his
record should be modified with change of residence. However, in
many of the cases a fresh inclusion is made instead of modification,
resulting in inclusion of the same voter in two different places (268
records).
¾
Though there were no changes in the existing details of the voter, they
are included in the supplementary rolls with “modified status”
resulting in his existence in two different places (1,782 records).
57
Dharmapuri, Krishnagiri and Madurai
92
Chapter I - Performance Audit
¾
The name of an elector appears in two different places (with same ID
card) with different images (4,127 records).
Thus, the database with the above stated errors could lead to bogus voting.
These discrepancies were due to non-integration of the tables relating to
existing, modified and deleted records before conduct of elections. Hence,
three separate rolls (mother roll, supplementary rolls 1 and 2) were used
during elections, giving room for possible bogus voting. Hence, integration of
data should be mandatory before conduct of each election. During the exit
conference (October 2010), the department replied that it is not possible to
integrate the tables at the time of elections due to paucity of time.
1.5.12
Updation of Master tables before Summary Revision
2010
The master data table of the electoral roll contains details of the Assembly
Constituency numbers, booth numbers, Blocks, Sections (streets), Polling
stations, Post Offices, Villages etc., with appropriate codes and hierarchical
linkages which serve as critical inputs for generation of EPICs and photo rolls
to identify the voter individually.
As these data captured in the master tables are crucial, these tables should be
updated before start of the data entry work, when summary revision is taken
up to ensure correctness of data in the electoral roll.
However, it was noticed that during the Summary Revision, 2010, instructions
for updation of master data were issued (March 2010) only after near
completion of the data entry process.
The department stated (June 2010) that the master data was already updated in
2009 and as there was no mandate to publish the rolls in English, the updation
of fields (English) was not considered significant.
The department’s reply is not acceptable in view of clear instructions to
perform (September 2008) data entry in both Tamil and English as against the
unilingual data entry made earlier and the rolls were to be published in English
as well as in the regional language (Tamil) as mandated by ECI.
93
Audit Report (Civil) for the year ended 31 March 2010
Failure to negotiate
with vendors led to
huge additional
expenditure to
Government in
printing of EPICs
1.5.13
Financial issues
1.5.13.1
Printing of EPICs during the year 2006
(i)
During the year 2006, ten vendors were selected covering 30 districts
in the State for on-line production of EPICs and generation of photo electoral
rolls involving five activities58 (C1 to C5). The CEO negotiated with all the 10
firms and reduced the rates for selected activities in respect of four districts.
The Designated Photo Locations (DPL) established for undertaking C1
activity varied according to the size of the population in a District.
It was observed in audit that though the activities carried out by the vendors
were one and the same, there was huge variation (` 8.89 to ` 21.25 per card)
in the rate of C1 activity. The rates approved in 14 districts out of 30 districts,
where the activity was carried out in plains, were over and above `14.98 per
card, the rate quoted by the vendor for the Nilgiris District, a hilly terrain and
ranged from ` 16.70 to ` 21.25. Negotiation at par with the rates adopted for
Nilgiris district would have saved a sum of ` 1.84 crore in printing of EPICs
during 2006 and 2007.
(ii)
When a vendor was allotted more than one region, the department
should ensure to keep the rate constant in both the regions. However,
department approved two different rates viz., ` 11.57 and ` 9.94 per card (C1
activity) for adjacent districts59. Failure to streamline the rate resulted in extra
expenditure of ` 13.30 lakh60 for printing of 8,16,058 EPICs at the rate of
` 11.57 per card in Kancheepuram District.
Department replied (April 2010) that as more number of vendors were
required to be inducted simultaneously for extensive coverage and due to
paucity of time and to avoid public criticism, different rates were settled with
vendors, involving huge outgo of expenditure.
The reply is not acceptable as conduct of elections is a planned event.
(iii)
Though the rates for C1 to C5 activities were negotiated and brought
down in certain districts and the same were communicated to the DEOs
concerned, the revised rates were not adhered to by the DEOs while making
payments to the vendors. In Thiruvallur District, the revised rates were not
adopted in certain cases resulting in excess payment of ` 4.15 lakh.
DEO, Thiruvallur accepted (May 2010) the facts and intimated that action
would be taken to recover the excess payment.
1.5.13.2
58
59
60
Payments towards Digital cameras
C1-Online production of EPICs at DPL (static units); C2- Online production of
EPICs at DPL (mobile units); C3-scanning of miniatures and retrieval, numbering
and resizing; C4-Linking of images and printing of draft roll and C5- Printing of final
rolls
Kancheepuram and Thiruvallur.
8,16,058 x ` 1.63 (11.57-9.94)
94
Chapter I - Performance Audit
Digital video cameras/still cameras were hired and deployed at sensitive
polling stations during elections. During Assembly Elections, 2006, tenders
were floated centrally and the rates were finalised. However, for the General
Elections, 2009, quotations were called for and the rates were finalised at the
district level which varied from district to district ranging from ` 1,150 to
` 4,500 per camera. Further, the above agreed rates were also not adhered to
and the settlement was made at higher revised rates based on the individual
claims setting aside the already agreed rate. Settlement made at a higher
revised rates led to excess payment of ` 28 lakh.
CEO replied (February 2010) that due to paucity of time, tenders could not be
floated centrally and hence variation in the rates was inevitable.
The reply is not acceptable as the conduct of elections is a planned event.
1.5.13.3
Unspent balance with Electronics Corporation of Tamil
Nadu
Electronics Corporation of Tamil Nadu (ELCOT) is the nodal agency for
procurement of computer infrastructure and accessories. Department released
` 5.63 lakh to ELCOT during March/November 2009 for the purpose of
upgradation of hardware without taking into account the unspent balance of
` 52 lakh lying with ELCOT from the earlier amounts released for the related
purchases during 2007. This indicated absence of monitoring of the advances
made to ELCOT.
1.5.14
Other Points of interest
1.5.14.1
Deletion of death cases registered with local bodies
According to the instructions received from ECI in 1994, it is mandatory that
every local body should furnish to the respective ERO of the Constituency, the
details of death cases and such cases may be deleted from the data by the
concerned EROs. In Ambattur Municipality, 1,676 death cases were
registered in 2009, whereas in the Electoral database only one death case was
accounted for. Hence, it is evident that the instructions of ECI were not
followed scrupulously.
The Department replied (June 2010) that DEOs have been instructed to get
updates from local bodies in this regard.
95
Audit Report (Civil) for the year ended 31 March 2010
1.5.14.2
Deletion of non-bailable warrants cases
As per ECI instructions (August 2005) the names of persons against whom
non-bailable warrant (NBW) cases are pending for more than 6 months were
to be removed from the electoral roll after following due procedure. However,
it was noticed that as against 8,894 NBW cases included in the list, only 907
cases were deleted from the roll. Though, two major elections were conducted
in Tamil Nadu i.e. 2006 (Assembly Elections) and 2009 (General Elections),
no action was taken by the Department to delete the remaining in this regard.
1.5.14.3
Electors’ Photo Identity Card centres
The EPIC centres were established (May 2008) in all the 234 Assembly
Constituencies in Tamil Nadu with the objective of issuing
new/duplicate/replacement EPIC cards. However, in the test checked districts,
it was observed that fresh EPICs were not issued on a day to day basis. New
cards were issued from the EPIC centres only at the time of inclusions
identified during summary revision period. At present replacement/duplicate
cards were only issued from the EPIC centres.
1.5.14.4
Delay in establishment of infrastructure for Tiruppur
District
Government sanctioned ` 9.33 lakh in May 2009 to ELCOT for the
procurement and supply of computers and peripherals, for Tiruppur District
which was newly formed (October 2008). It was noticed that though the
servers and other peripherals were installed (May 2010), the scanners and
switches were yet to be procured and installed (August 2010), due to which
the network connectivity between EPIC centres and the District server,
Tiruppur was yet to be established. The database of this district is continued
to be maintained at the district server at Coimbatore.
1.5.15
Conclusion
The fidelity of the electoral roll is a pre-requisite for conduct of free and fair
elections. This implied that the data should be complete, correct and reliable.
Though a sum of ` 92 crore was spent (2006 to 2009) for preparation/printing
of EPICs and updation of Photo Electoral Roll, by conducting various
summary/special summary/continuous revisions, the department is yet to
achieve the said objective due to lack of input/validation checks in the system.
The department is yet to achieve completeness of electoral photo roll since
shortfall in issuance of EPICs was to the extent of 55 lakh (23 per cent) as on
date despite the department’s claim of near complete achievement in this
regard. Department has failed to enroll all the new eligible voters and short
fall was about 6 lakh indicating poor door to door campaign to add new voters.
The department is not following any fool-proof method to ensure due
accounting of shifted voters from one place to another and this resulted in
duplicate voter ID cards for the same persons. A centralised database which
would eliminate such discrepancies is still to be established.
1.5.16
Recommendations
96
Chapter I - Performance Audit
¾
Establish a Centralised database with inbuilt controls to ensure fidelity
of the electoral roll.
¾
Review and streamline the door to door campaign employed to cross
verify the rolls and include fresh voters, effectively to achieve
complete, correct and reliable database which would assist free and fair
election process.
97
CHAPTER II
AUDIT OF TRANSACTIONS
Audit of transactions of the departments of the Government and their field
formations as well as autonomous bodies brought out several instances of
lapses in management of resources and failures in the observance of the norms
of regularity, propriety and economy. These have been presented in the
succeeding paragraphs.
2.1
Wasteful/infructuous expenditure
HIGHWAYS DEPARTMENT
2.1.1
Extra expenditure on unnecessary provision of bituminous
macadam
Provision of dense bituminous macadam and bituminous macadam in five
road improvement works in contravention of Indian Roads Congress
guidelines resulted in extra expenditure of ` 3.70 crore
The Indian Roads Congress (IRC) guidelines stipulate that the pavement
thickness of a new road should be computed based on the design traffic in
terms of cumulative number of standard axles1 to be carried by the pavement
during the design life2 and on the CBR3 value of the sub-grade (IRC 37-2001).
The guidelines also stipulate that the overlay thickness4 of an existing road
should be computed based on the design traffic and the extent of structural
deficiency5 noticed in the reaches of the road (IRC 81-1997).
The overlay thickness was to be adopted from the thickness design curve
given in IRC 81. As per the curve, any increase in design traffic in terms of
million standard axles (msa) and/or deflection values results in increase in
pavement thickness. In reaches where there is no structural deficiency, only a
thin surfacing (surface course) is to be provided to improve the riding quality
of the road. The minimum deflection value for providing bituminous overlay
should be between one mm and 1.40 mm for traffic range of 10 msa to two
msa and it should be between 0.80 mm and one mm for traffic range of 20 msa
to 10 msa.
Scrutiny (December 2008 and September 2009) of the records of two6
Divisional Engineers revealed that five road improvement works were carried
1
2
3
4
5
6
Axle load of commercial vehicles of gross weight of three tonnes or more.
Life for which the road is designed.
The strength of road sub-grade and base course is determined by conducting tests and
expressed in terms of California Bearing Ratio.
Thickness of bituminous layer laid over the existing road surface.
Deformation of a road beyond a certain limit and calculated from the pavement
deflection obtained by conducting a test using the Benkelman Beam Deflection
Technique.
Highways Project Division II, Madurai; Highways Division, Sivagangai
99
Audit Report (Civil) for the year ended 31 March 2010
out with 50 mm overlay thickness of dense bituminous macadam (DBM)/
bituminous macadam (BM) (base course) with surface course of Bituminous
Concrete (BC)/Semi-Dense Bituminous Concrete (SDBC). These works
which were commenced in July/August 2007 were completed between May
2008 and March 2010. It was noticed in audit that no overlay thickness was
required in 45 reaches of the five roads as the design traffic in the various
reaches ranged between three to 17 msa and the deflection value was in the
range of 0.16 mm and one mm. The Divisional Engineer had not justified the
provision of overlay thickness in the sanctioned estimates even though no
structural deficiency warranting provision of bituminous layer was noticed.
Execution of overlay with DBM/BM in the reaches was not correct as the
riding quality of these reaches could have been improved by providing surface
course only with 40 mm BC/25 mm SDBC. By providing unnecessary
overlay with 50 mm thick DBM/BM, the department incurred extra
expenditure of ` 3.70 crore (Appendix 2.1).
The matter was referred to Government in June 2010. Government stated
(August 2010) that considering the characteristic deflection of 0.889 mm, one
mm and 1.466 mm in respect of three roads, minimum provision of 50 mm
DBM overlay was given. The reply is irrelevant since the reaches where the
abovementioned characteristic deflections were noticed had not been objected
to by Audit.
MICRO, SMALL AND MEDIUM ENTERPRISES DEPARTMENT
2.1.2
Unfruitful expenditure
Failure of the department to popularize the Price Stabilization Fund
scheme intended to benefit small tea growers in Tamil Nadu resulted in
non-implementation of the scheme for the past five years. Consequently,
expenditure of ` 60.72 lakh incurred by the Government towards entry
fees for enrolling members under this scheme remained unfruitful.
In order to benefit small growers/producers of tea, coffee, rubber and tobacco,
the Government of India (GOI) has been implementing the Price Stabilization
Fund (PSF) scheme since 2003. The scheme is based on the principle of
contribution from growers and the Government depending on the
normal/boom/distress periods of plantation crops with a provision for
withdrawal by the growers during distress period. To operationalise the
scheme, GOI established (2003) a PSF with a corpus of ` 500 crore and
contributed ` 482.88 crore as a one time contribution to PSF. The remaining
` 17.12 crore was to be contributed by participating growers in various States
at the rate of ` 500 per grower towards their non-refundable contribution as
entry fee. The PSF was managed by the PSF Trust. Under the scheme, each
member grower was required to open a special PSF savings bank account in a
bank. In a boom year, when the commodity price was high, the member
growers would have to deposit ` 1,000 each and in a normal price year, both
the PSF Trust and the member growers would have to deposit ` 500 each in
the PSF savings account of the member growers. In distress years, the PSF
Trust was to deposit ` 1,000 in the savings bank account of each member
100
Chapter II – Audit of Transactions
grower. A member grower was permitted to withdraw amounts from the PSF
savings account in distress years as per conditions in PSF guidelines for
opening and maintenance of accounts by banks.
Scrutiny (June 2009) of the records in the office of the Tea Board, Coonoor
(Board) and in the Micro, Small and Medium Enterprises Department
(Department) revealed that at the time of inception (2004) of the scheme,
23,000 small tea growers (STG) were estimated to be covered under the
scheme in the State. To facilitate enrolment of 23,000 STGs under the PSF
scheme, the State Government sanctioned (August 2004) an amount of
` 1.15 crore to the Board towards non-refundable entry fees payable by the
estimated 23,000 STGs. The Board, as well as the District Collector, were
instructed to enroll all the 23,000 estimated tea growers under the scheme in
the State. The Board, however, was able to enroll only 12,143 tea growers7
under the scheme and paid ` 60.72 lakh to the PSF Trust in 2004. In addition,
the Board also spent ` 0.85 lakh for covering the 12,143 growers under the
personal accident insurance scheme and remitted (January 2009) the unutilised
balance amount of ` 53.43 lakh to the Government. Even though all the years
from 2004 to 2008 were declared as normal years, the STGs had not deposited
their contribution to the PSF. As the STGs had not paid their contribution,
GOI also did not pay its contribution during 2004-08 in respect of the STGs
enrolled under the scheme in the State.
Government in reply (April 2010) stated that despite sincere efforts taken by
the District Collectors and Tea Board, Coonoor, more non-cooperative grower
members could not be enrolled under the scheme.
Thus, failure of the department to popularise the scheme effectively amongst
the growers of tea and to persuade the enrolled STGs to contribute their dues
to PSF resulted in non-implementation of the scheme in the State even after a
lapse of five years.
Consequently, the expenditure incurred by the
Government towards the non-refundable entry fee of ` 60.72 lakh paid to the
PSF Trust for enrolling members under the scheme remained unfruitful.
HIGHER EDUCATION DEPARTMENT
2.1.3
Unfruitful expenditure on development of study materials in
electronic format
Unplanned procurements without following the tender procedures and
failure to take follow-up action to utilise study materials developed in
electronic format resulted in unfruitful expenditure of ` 56.44 lakh on
procurement of e-contents.
The Tamil Nadu Open University (TNOU) is a State University established in
2002, which offers courses in the distance education mode. It supplies study
materials to students in Self-Instructional Mode (SIM) formats for all the
courses offered by the University.
7
11,929 loyal members/small tea growers of Indco Tea factories (Co-operative sector)
and 214 non-Indco members (Non Co-operative sector).
101
Audit Report (Civil) for the year ended 31 March 2010
With a view to providing study materials in the electronic format for
computer-based learning, in addition to the printed materials in SIM format,
TNOU decided (2006-07) to develop e-contents of study materials using a
development grant extended to it by the Indira Gandhi National Open
University, New Delhi. The e-contents were to be developed and supplied in
CDs with rich visuals, voice-over effect, self assessment modules etc. The econtent materials were also proposed to be launched through its website so
that the students could access the materials from the website. The Registrar,
TNOU placed (December 2006 to December 2007) six purchase orders with
five different firms to produce and supply electronic format study materials in
respect of 130 different subjects at a total cost of ` 1.06 crore.
Scrutiny of records revealed that the purchase orders for development and
supply of e-contents had been placed without calling of tenders. No reasons
were recorded for not calling for tenders to procure the e-contents. Further
according to the Memorandum of Understanding (MoU) entered (2007-08)
into with the suppliers, the supplies were to be completed within one year
from the date of the MoU. It was, however, noticed that only 89 out of the
130 e-content CDs ordered between December 2007 and December 2008
were received as of April 2010 as given in the Appendix 2.2.
The contents of the CDs were required to be tested by the departments and
schools of study concerned to make corrections, additions and deletions, if
any. However, these were not tested before making payments. The 89
e-content CDs received between August 2007 and June 2009 were neither
hosted in the website of the University nor supplied to the students along with
the printed teaching materials. Audit noticed that the university had not fixed
any time schedule for hosting the e-contents in the website or to include them
in the study kit and the CDs already received could not be utilised as additions
and modifications were still to be carried out. Further, the decisions on topics
of the e-contents were taken without proper planning in informal meetings
with the head of different Schools of study.
The Registrar, TNOU replied (April 2010) that tenders were not called for as
the firms were selected based on their expert nature in preparing e-content
materials and their efficiency and previous performances. The reply is not
acceptable in view of the fact that as five firms were entrusted with the work,
the University could have called for tenders. The Registrar, TNOU also stated
that the vendors would be given six months time to supply the remaining econtent CDs.
Thus, due to lack of planning and follow up on hosting the e-contents in the
website or to include them in the study kit, the project initiated at a cost of
` 1.06 crore to provide study materials to students in the electronic format did
not take off even after 40 months of its launching, depriving the students of
the benefit of computer-based learning. The expenditure of ` 56.44 lakh on
developing 89 e-content CDs remained unfruitful till date (October 2010).
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
102
Chapter II – Audit of Transactions
PUBLIC WORKS DEPARTMENT
2.1.4
Wasteful expenditure due to defective design resulting in
partial collapse of grade walls
Construction of three out of four grade walls across the Vaigai river
without ascertaining the exact theoretical bed levels at sites resulted in
partial collapse during floods and wasteful expenditure of ` 45 lakh.
Kanur, Milaganur, Koothangal and Lower Nattarkal supply channels in the
Vaigai river basin receive water from the Right and Left Main Canals taking
off from both sides of Virahanur and Parthibanur Regulators as well as
through flood carrier head sluices8 (open off-take points) (FCHS) located in
the river banks during floods. In order to maintain the theoretical bed level of
the river, the Superintending Engineer, Water Resources Organisation (WRO),
Public Works Department (PWD), Plan Formulation Circle, Tiruchirappalli
proposed (December 2004) construction of four grade walls9 across the river
near four open off-take points. It was reported in the estimates for
construction of grade walls that due to flash floods and sand mining activities,
the bed level of the river had gone too deep below the sill level10 of the FCHS,
which affected the flow of flood water through the sluices.
Government sanctioned (July 2005) the construction of four grade walls at an
estimated cost of ` 312.56 lakh. The Superintending Engineer, WRO, PWD,
Lower Vaigai Basin Circle, Sivagangai (SE) sanctioned (August 2005) the
estimates for construction of grade walls for ` 312.56 lakh. The works,
entrusted to contractors in March 2006, were completed during March to
November 2007 at a cost of ` 310.62 lakh.
During floods in 2007 and 2008, the river bed eroded deeply both in the
upstream and downstream sides of three of the four grade walls constructed
leading to partial collapse of three of the four grade walls. The Chief Engineer
(CE), WRO, PWD, Madurai Region, Madurai, after inspecting the damaged
grade walls, proposed (July 2008) strengthening of the grade walls by
providing protection arrangements like abutments11, apron12, etc. Estimates for
strengthening of two out of the three grade walls near Kanur and Milaganur
FCHS at a cost of ` 8.20 crore were submitted (July 2009) to the Engineer-inChief, WRO for obtaining Government sanction which was awaited.
Scrutiny (March 2008) of records of the CE, Madurai revealed that the grade
walls had collapsed due to the departmental lapses as discussed below:
(i)
The design of the grade walls furnished by the CE, Design, Research
and Construction Support, WRO. PWD, Chennai prescribed (September 2002)
8
9
10
11
12
Structure constructed to draw out water from a tank or river
Bed dam like structures with crests of cross-walls raised only up to theoretical bed
level of the river
The lowest point of sluice opening
Structure that connects and support primary structure
Platform like structure in a sluice-way to protect erosion
103
Audit Report (Civil) for the year ended 31 March 2010
that the crest (top) level of grade walls should be fixed at the theoretical bed
level at the proposed locations. The SE, however, adopted the sill level of the
FCHS as the crest level of the grade walls, instead of the bed level, stating that
the exact theoretical bed levels at the grade wall locations were not traceable
from the records. The grade walls were constructed for heights ranging from
0.52 m to 1.30 m above the bed level leading to water pressure and deep
scouring which led to the collapse of the grade walls.
(ii)
It was also noticed that a portion of the grade wall at Kanur FCHS
collapsed even during the construction period itself, when 3,000 cusecs of
water was released in Vaigai river (August 2007) for drinking purposes. The
CE, Plan Formulation, Chennai, who inspected the site, observed (September
2007) that insufficient binding between two layers of concrete led to shear
formation13 and collapse of the structure. The damaged portion of the grade
wall was got redone by the contractor at his own cost. This grade wall again
collapsed after completion during floods.
(iii)
It was further noticed that the levelling and regrading work which was
required to be done in the river bed up to the crest level of the gradewalls in
the up stream and down stream sides, was not done in any of the grade walls.
Thus, fixing incorrect crest levels of grade walls had resulted in deep erosion
of the river bed and collapse of grade walls even during low flood conditions.
The department proposed (May 2008) to reconstruct the collapsed portions of
the grade walls at an estimated cost of ` 72.84 lakh.
The CE replied (May 2010) that provision was made in the sanctioned
estimates for levelling and regrading14 the river bed up to the crest level of the
grade wall in the upstream and downstream sides and that since the floods
occurred prior to execution of regrading work, small stretches of grade walls
failed. The reply is not acceptable as no provision was made in the sanctioned
estimate of one grade wall (Koothangal) for levelling and regrading the river
bed or other protective arrangements. Though the provision for levelling was
made in the estimate of another grade wall (Milaganur), this was not done
prior to occurrence of the floods in December 2007 even though the grade
wall work was completed in July 2007 itself. In respect of the Kanur grade
wall, the department should have been doubly cautious in providing protective
measures since the grade wall had collapsed even during execution stage itself.
The grade walls, which were designed to withstand flood discharges of more
than 83,900 cusecs, failed even during low discharges of 9,300 to 22,350
cusecs due to defective design.
Thus, the defective designing of grade walls, non-execution of levelling and
regrading work in the river bed and poor monitoring resulted in wasteful
expenditure of ` 45 lakh, besides avoidable liability of ` 72.84 lakh on
reconstruction of collapsed grade walls for a length of 180 metres.
13
14
Deformation between two layers of concrete due to compressive stress
Regrading is a process of raising and/or lowering the levels of river to enable free
flow
104
Chapter II – Audit of Transactions
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
2.2
Undue favour to contractors/violation of contractual
obligations/avoidable expenditure
ANIMAL HUSBANDRY, DAIRYING AND FISHERIES DEPARTMENT
2.2.1
Additional commitment of ` 31 crore to Government due to
delay in identification of suitable agency to execute the work
Injudicious rejection of the department’s initial proposal to set up a
dairy-cum-powder plant in Thiruvannamalai District through the
National Dairy Development Board resulted in additional commitment of
` 31 crore to the Government on the project due to escalation in cost,
besides blocking of funds of ` 6.73 crore for over two years.
The Commissioner, Milk Production and Dairy Development (Commissioner)
proposed (August 2004) to establish a dairy-cum-powder plant in
Thiruvannamalai District through the National Dairy Development Board
(NDDB). The implementing agency was to be the Tamil Nadu Co-operative
Milk Producers’ Federation Ltd., (TNCMPF). The Government sanctioned
(May 2007) the setting up of the plant at a cost of ` 29.31 crore15 with
financial assistance from the National Bank for Agriculture and Rural
Development (NABARD).
Scrutiny of the records revealed that both the Commissioner and TNCMPF
had sought the permission of Government to execute the work on a turn-key
basis through NDDB at the proposal stage (August 2004) itself, citing the
NDDB’s nationwide experience in execution of projects and execution of such
projects for TNCMPF in earlier years. The Commissioner had also sought
(August 2004) special exemption from the provision of the Tamil Nadu
Transparency in Tenders Act16 (TNTT Act) for entrusting the work to NDDB.
The Government did not accede to the request of the Commissioner. In May
2007, the Government, however, directed the TNCMPF to execute the work
through a competent technical agency selected in accordance with the
provisions of the TNTT Act. Even though TNCMPF called for tenders, no
agency could be finalised as the tenderers had no experience in both civil
construction and supply and execution of plant and machinery. Since no
agency could be identified which had the expertise to execute the work, the
Government revised its earlier stand and permitted (November 2008) the
Commissioner to execute the work through NDDB on turn-key basis by
exempting TNCMPF from the provisions of TNTT Act. Government released
` 25.04 crore (` 3.73 crore in 2007-08; ` 3.31 crore in 2008-09 and ` 18 crore
in 2009-10) towards its share and NABARD’s loan portion to TNCMPF. Out
of ` 25.04 crore the TNCMPF had spent ` 18.31 crore till December 2009
towards preliminary expenses and advance payment to NDDB. The balance
15
16
State Government’s Share : ` 1.47 crore and NABARD loan : ` 27.84 crore
An Act passed by the State Government to provide for transparency in the public
procurement and to regulate the procedure in inviting and accepting tenders and
matters connected therewith or incidental thereto
105
Audit Report (Civil) for the year ended 31 March 2010
amount of ` 6.73 crore remained unutilised with TNCMPF for over two years.
Meanwhile, the project cost had increased to ` 60.18 crore due to escalation in
cost of material.
Thus, the act of Government in not acceding to the request of the
Commissioner and TNCMPF for execution of the work through NDDB while
issuing orders in May 2007 not only delayed execution of the project but also
led to increase in project cost by ` 31 crore due to escalation and blocking of
funds of ` 6.73 crore for over two years. The objective of setting up of the
dairy-cum-powder plant was still to be achieved.
The matter was referred to Government in March 2010. Reply had not been
received (November 2010).
HIGHWAYS DEPARTMENT
2.2.2
Avoidable expenditure on upgradation of a National Highway
stretch under a State road project
Failure to omit a stretch of the National Highway 210 from the World
Bank-aided State road project resulted in avoidable expenditure of
` 28.28 crore.
With a view to improving the quality and sustainability of State Highways and
Major District Roads, Government sanctioned (April 2003) the World Bank
aided Tamil Nadu Road Sector Project (TNRSP) at a cost of ` 2118.77 crore.
The roads to be upgraded under the project were taken up for execution under
four contract packages. Under Package-3, upgradation of roads to a length of
100 km between Kattumavadi and Ramanathapuram was included and the
package work, awarded (February 2005) to a contractor for a contract price of
` 143.41 crore, was completed (August 2009) at a cost of ` 255.67 crore
Scrutiny (December 2009) of records of the Project Director (PD), TNRSP
revealed that the Government of India, Ministry of Surface Transport – Roads
Wing (GOI) notified (January 1999) the road connecting TiruchirappalliPudukottai-Devakottai-Ramanathapuram as National Highway (NH) 210.
Under Package-3, the stretch from Devipattinam to Ramanathapuram of the
NH 210 overlapped the proposed upgradation under TNRSP between
Kattumavadi and Ramanathapuram.
In the TNRSP appraisal document (May 2003) as well as in the bid document
(July 2003) Package 3 included the NH stretch from Devipattinam to
Ramanathapuram. The PD requested (August 2004) the Empowered
Committee (EC) of the project to retain the NH stretch in the TNRSP, stating
that evaluation of bids was over and hence delinking the NH stretch from
Package-3 of the project would be difficult as this would decrease the contract
price for Package 3 by ` 17.50 crore, besides possible contractual claims from
the contractor. The EC approved (August 2004) Package 3 including the NH
stretch and the Divisional Engineer, Highways, TNRSP Division,
Ramanathapuram upgraded (January 2009) the stretch for a length of
11.05 km at a cost of ` 28.28 crore from project funds.17
17
` 255.67 crore x 11.05 km/99.90 km
106
Chapter II – Audit of Transactions
Thus, the failure to omit the stretch of the NH 210 which was declared as the
NH in January 1999, from the World Bank-aided State road project resulted in
avoidable expenditure of ` 28.28 crore from the State funds under the project.
It was also noticed that the NH 45A connecting Cuddalore-ChidambaramNagapattinam, which was included in the project roads was subsequently
deleted from the project at the project appraisal stage itself (May 2003).
The matter was reported to Government in June 2010. Government stated
(September 2010) that the travel time reduction in the corridor could not be
achieved if there was discontinuity in the corridor. The reply is not acceptable
since there would not be any discontinuity in the corridor as the stretch was
declared (January 1999) as a National Highway and taken over by GOI for
maintenance and that the standard of maintenance of NH roads was higher
than that of the State Highway roads.
2.2.3
Unauthorised financial benefit to contractors
Even though the agreed rates of contractors for five bridge and road
works were inclusive of all duties and taxes, the Chief Engineer
(Highways Department) provided Central excise duty exemption benefit
to contractors resulting in unauthorised financial benefit of ` 2.37 crore to
contractors.
Government accorded (October 2005 and April 2007) administrative
approvals for construction of four18 bridges at a cost of ` 39.85 crore and
improvement to a road19 at a cost of ` 12 crore respectively under the Asian
Development Bank (ADB) funded Tsunami Emergency Assistance Project.
The Chief Engineer (Highways), National Bank for Agriculture and Rural
Development (NABARD) and Rural Roads (CE) technically sanctioned
(September 2006 – June 2007) estimates of the works for a total value of
` 45.97 crore On approval of the tenders by the Commissionerate of Tenders
and clearance from ADB, the Superintending Engineer (Highways),
NABARD and Rural Roads Circle, Chengalpattu (SE), awarded (July 2007January 2008) the works to three contractors for a total contract value of
` 61.05 crore as against the technically sanctioned amount of ` 45.97 crore.
The road work was completed (March 2009) at a cost of ` 9.04 crore and the
bridge works were completed between September 2009 and June 2010 at a
cost of ` 62.66 crore.
As per Central Excise Notification No. 108/1995 (August 1995), all goods
supplied to projects funded by ADB are exempted from levy of Central excise
duty and certificates for availing of the exemption in respect of all
procurements were to be issued to contractors by the executive head of the
project implementing agency and countersigned by the Principal Secretary/
Secretary (Finance) of the State Government.
18
19
(i) Construction of high level bridge across Pulicat lake in Pulicat Light House
Kuppam road; (ii) Construction of high level bridge across Paravanar at km ¼ of
Pachaiyankuppam- Sothikuppam road; (iii) Construction of high level bridge across
Vellar at km 11/4 of Killai road and (iv) Construction of high level bridge across
Uppanar River at km 4/6 of Pichavaram-Kodianpalayam road.
Improvements to road from Alapakkam to Annankoil (via) Thiruchopuram,
Periyakuppam, Chinnoor and Parangipettai road km 0/0-20/580
107
Audit Report (Civil) for the year ended 31 March 2010
Scrutiny (July 2009) of records of CE revealed that though the materials
procured for project works were eligible for excise duty exemption, the rates
for various items of work adopted in the sanctioned estimates were inclusive
of all duties and taxes. Even in the bid conditions, there was no mention
regarding the availability of Central excise duty exemption for these works
and issue of certificates to the contractors by the department for claiming
exemption. After signing the agreements, the contractors requested the DE to
arrange for issue of certificates for claiming exemption from levy of excise
duty for materials required for the works. Based on the recommendations of
the DE and the CE justifying the contractors’ requests on the grounds of nonavailability of price escalation clause in the agreements, certificates were
issued by the Principal Secretary to the Government, Highways Department
for the estimated quantities of various materials required for the works eligible
for Excise Duty exemption. Till July 2009, the contractors availed of duty
exemption of ` 2.37 crore in respect of materials procured for the works.
The CE /SE failed to exclude this Central excise duty component while
arriving at the estimated rates for various items of work and also to include a
special condition regarding the availability of duty exemption in the bid
documents. Inasmuch as the quoted rates of contractors were inclusive of
Central excise duty, the irregular issue of certificates to contractors to facilitate
them to avail of the excise duty exemption on materials procured resulted in
unauthorised financial benefit of ` 2.37 crore to the contractors as given in the
Appendix 2.3.
The matter was reported to Government in May 2010. Government stated
(October 2010) that the contractors would have quoted rates after taking into
account the excise duty exemption available for ADB assisted works. The
reply is hypothetical and not acceptable as the agreed rates were inclusive of
all duties and taxes and as per clause 14.1 of the General Conditions of
Contract, the contractors were to pay all taxes, duties and fees required to be
paid by them under the contracts.
MUNICIPAL
ADMINISTRATION
DEPARTMENT
AND
WATER
SUPPLY
TAMIL NADU WATER SUPPLY AND DRAINAGE BOARD
2.2.4
Avoidable expenditure due to non-availment of rebate offered
by a contracting firm
Failure of the Chief Engineer, Tamil Nadu Water Supply and Drainage
Board, Southern Region, Madurai to avail of a rebate of ` 2.28 crore
offered by the contracting firm resulted in avoidable expenditure of
` 1.50 crore under the Asian Development Bank - assisted water supply
project.
Central Excise Notification No 108/1995 (August 1995) exempts all materials
supplied to projects financed by the United Nations/international organisations
and approved by the Government of India (GOI) from payment of Central
108
Chapter II – Audit of Transactions
excise duty (CED). Central Excise Notification No 47/2002 (September
2002), also exempts from payment of CED, all items of machinery and
equipment required for setting up of water treatment plants in drinking water
supply projects and pipes required for water supply projects having water
treatment plants for delivery of water from its source to water treatment plant
and from the plant to the first storage point irrespective of the source of
financing.
Government sanctioned (October 2005) a Combined Water Supply Scheme
for 113 tsunami-affected coastal habitations in Tirunelveli District at a cost of
` 23.68 crore under the Asian Development Bank (ADB) assisted Tsunami
Emergency Assistance Project for execution by the Tamil Nadu Water Supply
and Drainage (TWAD) Board. Though the water supply project had no water
treatment plant and no CED exemption was available under Notification No
47/2002, exemption was available under Notification No. 108/1995 as it was
financed by the ADB.
The Chief Engineer, TWAD Board, Southern Region, Madurai (CE),
technically sanctioned (January 2006) the estimate of the scheme for ` 26.68
crore, adopting rates inclusive of CED for pipes instead of adopting the rates
exclusive of CED for all materials. The work awarded (October 2007) to a
firm for a contract price of ` 24.51 crore, was completed (September 2009) at
a cost of ` 27.28 crore.
Audit scrutiny of the records of CE revealed that bid documents of the work
included a condition that CED exemption, if any, availed of by the contractor
should be passed on to the Board. The firm which quoted the lowest price
(` 25.29 crore) informed (June 2007) the CE that their rate was inclusive of
CED and that the exemptions would be passed on to the Board. CE, however,
during evaluation of the bids for the project (June 2007), revised the
departmental value by adopting rates exclusive of CED for the pipes, wrongly
presuming that exemption under Notification No 47/2002 was available for
pipes required for this scheme, but without realizing that this scheme was
covered under Notification No. 108/1995. The CE informed (June 2007) that
necessary certificates would be issued to the firm for availing CED exemption
for the pipes and that the benefit need not be passed on to the Board.
Considering the CE’s assurance, the firm offered a rebate of nine per cent
(` 2.28 crore) on their quoted price.
On an enquiry by the Board, the Central Excise Department clarified
(June 2007) that CED exemption under Notification No 47/2002, was
available only for pipes used in water supply projects having water treatment
plants. At no point of time during the tender process, did the CE inform the
bidders that CED exemption was available for the project under Notification
No 108/1995 as it was financed by ADB. In view of the clarification, the firm
withdrew (July 2007) the nine per cent rebate offered earlier and offered a
lump sum reduction of ` 78 lakh in their quoted price, thereby reducing the
price to ` 24.51 crore. After conclusion (November 2007) of the agreement,
an amendment slip was issued (December 2007) by the CE to the effect that
109
Audit Report (Civil) for the year ended 31 March 2010
the agreed rates were inclusive of CED. The withdrawal of the rebate by the
firm resulted in avoidable extra expenditure of ` 1.50 crore20.
When this was pointed out, the CE stated (August 2009) that the TWAD
Board was not aware of the exemption available for ADB assisted projects
(Notification No 108/1995). The Chairman and Managing Director of the
Board replied (February 2010) that the firm had not availed of any exemption
as no certificate for claiming the CED exemption was issued by the Board and
that the amount paid towards CED was only revenue to GOI. The reply of the
TWAD Board that it was not aware of Notification 108/1995 is not acceptable
as it had resulted in non-availment of rebate of ` 1.50 crore offered by the
contractor. The Project Management Unit, established (July 2005) by the
Government to monitor the activities of the project implementing agencies
also failed to inform the Board regarding the CED exemption available for
ADB assisted projects which was availed of by another implementing agency
(State Highways Department) in respect of the transportation component of
the same project.
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
HIGHWAYS DEPARTMENT
2.2.5
Avoidable expenditure on carrying out urgent repairs to a
road underbridge
Failure of the Highways Department to get defective work rectified
through a contractor during the defect liability period resulted in
avoidable expenditure of ` 1.03 crore on carrying out urgent repairs to a
road underbridge.
A road underbridge (RUB) at km 0/8 of the southern sector inner ring road at
Thillai Ganga Nagar in Chennai was constructed (May 2002) by the
department at a cost of ` 4.29 crore, adopting the contractor’s design. The
Superintending Engineer (SE) (Highways), Projects I Circle, Chennai
furnished (August 2002) a completion certificate to the effect that the work
conformed to the approved design and drawings and was free from any
noticeable defect. The agreement provided for retention of 2.5 per cent of the
total value of the work executed as a deposit for the defect liability period of
five years.
Scrutiny of records revealed that seepage of water from the walls and raft of
the RUB was noticed in the year of completion (2002) itself and the DE
instructed (November 2002 and January 2003) the contractor to rectify the
defective work. As the contractor failed to rectify the defective work
effectively, the DE warned (April 2005) the contractor that, in case of failure,
the defects would be rectified departmentally and the cost recovered from him.
Thereafter, only routine reminders and notices were sent to the contractor up
to June 2006. In the meanwhile, based on the SE’s certificate that the quality
20
` 2.28 crore – ` 0.78 crore (lump sum reduction)
110
Chapter II – Audit of Transactions
of work done was good, the withheld amount of ` 10.74 lakh was refunded
(August 2004) to the contractor after obtaining an indemnity bond valid up to
May 2007. The department failed to carry out the rectification works
departmentally within the defect liability period and recover the cost from the
contractor. The RUB was handed over to the Maintenance Division for
maintenance. As the leakages continued in the walls and raft21 of the RUB, the
Maintenance Division carried out (August 2007 to January 2008) urgent
repairs to the RUB at a cost of ` 1.03 crore.
The SE, while furnishing the completion certificate for the work stated that the
work was free from any noticeable defect and recommended refund of the
retention money, stating that the quality of construction was good, which was
not factual. Thus, the departmental failures resulted in avoidable extra
expenditure of ` 1.03 crore.
When pointed out, the Chief Engineer (Highways), Projects replied
(November 2009) that during the defect liability period, all the defects noticed
and pointed out by DE/SE were rectified by the contractor and that the repair
work done by the maintenance division, after expiry of the defect liability
period, was for routine maintenance of the subway. The reply is contrary to
the facts brought out above since substantial repairs involving drilling holes
and grouting in the bottom and walls of the RUB, which could not be termed
as routine maintenance work were carried out at a cost of ` 1.03 crore.
The matter was referred to Government in August 2010. Reply had not been
received (November 2010).
MUNICIPAL
ADMINISTRATION
DEPARTMENT
AND
WATER
SUPPLY
TAMIL NADU WATER SUPPLY AND DRAINAGE BOARD
2.2.6
Avoidable extra cost due to non-evaluation of bids as per
guidelines
Failure of the Chief Engineer, Tamil Nadu Water Supply and Drainage
Board, Northern Region, Vellore to evaluate the bids received for three
packages of the Underground Sewerage Scheme to Thiruvallur
Municipality as per bid criteria resulted in avoidable extra cost of
` 92 lakh.
Government sanctioned (April 2007) the Underground Sewerage Scheme to
Thiruvallur Municipality (UGSS) for ` 35.39 crore, under the World Bank
assisted Third Tamil Nadu Urban Development Project (TNUDP) for
execution by the Tamil Nadu Water Supply and Drainage (TWAD) Board.
The Tamil Nadu Urban Infrastructure Financial Services Limited (TNUIFSL)
was the Fund Manager of the Tamil Nadu Urban Development Fund and the
Project Manager for TNUDP. The World Bank guidelines for procurement
stipulate that the bidders should meet the eligibility criteria both technically
21
Raft is a concrete slab on the ground used as the riding surface.
111
Audit Report (Civil) for the year ended 31 March 2010
and financially. The Chief Engineer, TWAD Board, Northern Region, Vellore
(CE), sanctioned (May 2007) the estimate of the work for ` 34.76 crore. The
CE split up the work (excluding Sewage Treatment Plant) into three packages
for invitation of bids. The draft bid documents for the three packages sent by
the Board were cleared by TNUIFSL in January 2008.
Bid documents prescribed the minimum qualification criteria for each package
and bidders participating for more than one package were to satisfy the
aggregate criteria to qualify for award of more than one contract. The bid
conditions prescribed an annual turnover of ` 9.80 crore, ` 6 crore and
` 9 crore for packages I, II and III respectively. The CE received
(6 March 2008) eight bids valid up to 3 June 2008 for the packages. Firm ‘A’
was the lowest bidder for all the three packages and the Engineering Director
of TWAD Board recommended (11 April 2008) firm ‘A’ for all the packages
to TNUIFSL for a total value of ` 28.08 crore (` 11.97 crore, ` 5.95 crore and
` 10.16 crore for packages I, II and III respectively) even though the bidder
did not satisfy the aggregate criteria prescribed in respect of the annual
turnover. TNUIFSL returned (May 2008) the bid evaluation report (BER)
stating that the annual turnover of firm ‘A’ (` 12.61 crore) fell short of the
required aggregate annual turnover for all three packages and instructed the
Board, to re-evaluate the bids for deriving maximum financial benefits in
award of package works.
The Managing Director (MD), TWAD Board, agreed that firm ‘A’ did not
satisfy the combined annual turnover criteria prescribed in the bid conditions.
The MD, however, resubmitted the BER to TNUIFSL without any revision,
recommending (19 May 2008) firm ‘A’ again for all the three packages,
stating that its assessed bid capacity22 (` 28.58 crore) was more than the
combined contract value of ` 28.08 crore. TNUIFSL did not accept the MD’s
recommendation as the bids were not evaluated as per the World Bank
guidelines and bid conditions, and advised (6 June 2008) the MD to revise the
BER with the best possible combination.
In the meantime, the validity period of the bids expired and when the CE
requested the bidders to extend their validity, firm ‘A’ extended its validity
only for package III (up to 3 September 2008) and the second lowest bidders
for packages I and II, firms ‘B’ and ‘C’ also extended their validity periods up
to 3 September 2008. The bids were evaluated (June-September 2008) by the
CE and the works awarded (August-September 2008) to the three firms at a
total contract price of ` 32.23 crore (` 14.55 crore, ` 7.52 crore, ` 10.16 crore
for packages I, II and III to firms ‘B’, ‘C’ and ‘A’ respectively). The works
were in progress (June 2010).
Had the Board evaluated the bids as per the bid criteria and the advice of the
TNUIFSL, the three packages could have been awarded to the lowest and
second lowest bidder at a total contract price of ` 31.31 crore (package I to
firm ‘A’ for ` 11.97 crore and packages II and III to firm ‘C’ for ` 7.52 crore
22
Bid capacity is computed based on maximum value of civil works executed by the
firm in any one of the last five years and the value of existing commitments and
ongoing works.
112
Chapter II – Audit of Transactions
and ` 11.82 crore). Thus, the imprudent action of TWAD Board to
recommend firm ‘A’ twice for all the three packages, ignoring the minimum
qualification criteria stipulated in the bid conditions, resulted in award of the
contracts at an avoidable extra cost of ` 92 lakh23.
When pointed out (June 2010) by Audit, the Board stated (July 2010) that, if
TNUIFSL felt that the lowest bidder could not be awarded more than one
package, it could have issued a ‘no objection certificate’ for Package I before
the expiry of tender validity. Government also concurred (August 2010) with
the views of the Board. The reply is not acceptable since TNUIFSL while
returning the proposal in May 2008 categorically stated that the firm ‘A’ did
not satisfy the qualification criteria collectively for all the three packages. As
the subsequent recommendation of the Board was also against the World Bank
guidelines, TNUIFSL was left with no other option but to return the proposal.
Thus, the incorrect evaluation of the bids by the Board violating the World
Bank guidelines resulted in avoidable extra cost of ` 92 lakh.
HIGHWAYS DEPARTMENT
2.2.7
Non-realisation of amount due to Government
Failure of the Divisional Engineer, Highways, Madurai Division, to get
bank guarantees for ` 34.68 lakh obtained from contractors revalidated,
resulted in non-realisation of amounts guaranteed on termination of their
contracts, besides non-recovery of extra cost of ` 41.54 lakh
The Divisional Engineer (DE) (Highways), Madurai Division obtained (June
to October 2005) bank guarantees (BGs) for ` 34.68 lakh as security from
contractors for due performance of contracts in respect of three24 road works.
In cases of termination of contracts due to the contractors’ failure to complete
the work within the contract or the extended contract period, the security
deposits were to be forfeited to Government by invoking the BGs and the
extra cost involved in completing the balance work was to be recovered from
the contractors.
The contracts for the first two works were entrusted in June 2005 and
December 2005 for completion in three and seven months respectively. As
the works were not completed, extension of time was given till October 2006
and July 2007. The contracts were terminated (October 2006 and July 2007)
at the contractors’ risk and cost by the DE as they failed to complete the works
even within the extended periods of contract. The balance works were
executed (April 2007 and January 2009) by other contractors at an extra cost
of ` 41.54 lakh (` 31.21 lakh + ` 10.33 lakh).
Scrutiny of records of DE revealed that the BGs of ` 34.68 lakh obtained from
the earlier three contractors expired between March and December 2006.
Even though the DE granted extension of time up to October 2006 and July
23
24
` 32.23 crore – ` 31.31 crore.
(i) Strengthening Melakkal-Peranai road in kilometre (km) 17/4 – 34/6.
(ii) Widening Battalagundu-Peraiyur road in km 25/6 – 45/2.
(iii) Improvement of three roads in Package No TN-08-17 under Pradhan Mantri
Gram Sadak Yojana scheme.
113
Audit Report (Civil) for the year ended 31 March 2010
2007 to the contractors of the first two works, he failed to get the BGs
revalidated up to the extended periods. In respect of the third work, the DE
accepted a BG for ` 17.82 lakh from a non-scheduled bank (co-operative
bank) violating the tender condition that it should only be from a scheduled
bank. The contract for the third work was terminated (April 2006) by the DE
at the request of the contractor. The DE, however, failed to invoke the BG
within its validity period (November 2006). As a result, the security deposits
obtained from the contractors in the form of BGs could not be forfeited to
Government on termination of the contracts.
For recovering the extra cost of ` 41.54 lakh involved in two works and for
realizing the amounts guaranteed in the expired BGs (` 16.86 lakh) the DE
proposed (December 2009) recovery under the Revenue Recovery Act as
stipulated in the agreement and sent the proposals to the Revenue Department.
However, recovery proposals for ` 17.82 lakh under the Revenue Recovery
Act were not sent in respect of the third work. The dues remained
unrecovered till September 2010.
Thus, the failure of DE to get the BGs revalidated up to the extended periods
at the time of granting extension of time for two works and to invoke the BG
within the validity period for the third work resulted in non-realisation of an
amount of ` 34.68 lakh due to Government by way of forfeiture of security
deposits. Reasons for not revalidating the BGs and acceptance of a BG from a
non-scheduled bank by the DE violating the bid conditions were not furnished
to audit. Further, the extra cost of ` 41.54 lakh involved in two works had also
not been recovered (May 2010).
The matter was reported to Government in July 2010. Government stated
(September 2010) that action was being taken to recover the dues by
addressing various wings of the department and also through Revenue
Recovery Act. The fact, however, remained that the amounts due were not
realized as on date.
HEALTH AND FAMILY WELFARE DEPARTMENT
2.2.8
Avoidable expenditure on purchase of Siddha medicines
Delay in assessing district-wise requirement of Siddha medicines for
treatment of Chikungunya resulted in procurement of medicines from
private manufacturers at a higher cost leading to excess expenditure of
` 51.21 lakh.
Chikungunya, an infectious viral decease, broke out in March 2006 and spread
to all districts of the State, reaching epidemic proportions during 2006-07.
With a view to treating chikungunya patients visiting the Indian System of
Medicine (ISM) wings in Government hospitals, the Special Commissioner,
Indian Medicine and Homoeopathy Department (SC, IMH) sought (July 2007)
Central assistance from the Government of India (GOI) to procure Siddha
medicine at a total cost of ` 2.51 crore to treat an estimated 300 patients in
each of the 722 ISM wings in Government hospitals. The course of treatment
decided by the SC, IMH included eight Siddha preparations for five days. The
Siddha wings of Government hospitals, dispensaries and Primary Health
114
Chapter II – Audit of Transactions
Centres (PHCs) treated 1.01 lakh chikungunya patients during 2006-07 and
0.40 lakh patients during 2007-08. Based on the proposal of SC, IMH, GOI
sanctioned and released25 (November 2007) ` 1.65 crore for procurement of
the Siddha medicines proposed by SC, IMH.
Scrutiny (September 2009) of the records of offices of SC, IMH and Director
of Public Health and Preventive Medicine (DPH&PM) disclosed that as the
epidemic had come under control by the time of receipt of central assistance
and medicines already supplied using State Government funds were available
with ISM wings of Government medical institutions, the SC, IMH kept the
funds unutilized and sought the district-wise requirement of medicines from
District Siddha Medical Officers (DSMO) only in April 2008. The DSMOs
did not furnish their requirements well in time, leading to delay in
commencement of the procurement process. In the meantime, as DPH&PM
opined (7 November 2008) that the medicines should be supplied to the ISM
wings before the end of November 2008 so as to combat the disease which
was seasonal in nature, the SC, IMH sought (7 November 2008) urgent
supplies before the end of November 2008, from Tamil Nadu Medicinal Plant
Farms & Herbal Medicine Corporation Ltd (TAMPCOL)26. TAMPCOL
expressed (7 November 2008) its inability to supply the required quantity
before the end of November 2008 as they were not able to supply the
medicines in such short notice. As a result, the SC, IMH procured (November
2008) the medicines through open tenders from two different private
manufacturers.
It was noticed that the prices paid for three medicines procured from private
manufacturers were higher than that prevailing with TAMPCOL for the same
medicines as given below:
Name of
medicine
Packing
Quantity
procured
Procurement
price
TAMPCOL
price
Price
difference
Excess
expenditure
(packs)
(` per pack)
from private
suppliers
(` per
pack)
(` per
pack)
(In `)
T. Amukkara
Suranam
500
tablets
5,730
100.00
66.14
33.86
1,94,018.00
Pinda
Thailam27 /
Sikappukukil
Thailam
500 ml
42,975
137.51
73.63
63.78
27,40,945.50
Nilavembu
Kudineer
500
grams
14,325
225.00
72.38
152.62
21,86,281.50
Total
51,21,245.00
25
GOI sanctioned ` 2.51 crore, but adjusted an unspent amount of ` 85.50 lakh
relating to an earlier release for a different scheme and released ` 1.65 crore
TAMPCOL is a Government agency which manufactures and supplies Siddha
medicines to ISM wings of Government Hospitals.
The medicine manufactured by TAMPCOL in the name of Pinda Thailam is
manufactured in the name of Sikappukukil Thailam by the private supplier.
26
27
115
Audit Report (Civil) for the year ended 31 March 2010
Thus, the inordinate delay in assessment of the requirement and consequent
delay in placing orders on TAMPCOL for more than a year resulted in placing
of purchase orders at a higher rate on private manufacturers, leading to
avoidable excess expenditure of ` 51.21 lakh. Moreover, the delayed
procurement (November 2008) of Siddha medicines defeated the very purpose
of sanctioning (November 2007) of funds for timely intervention to control the
disease.
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
HIGHWAYS AND REVENUE DEPARTMENTS
2.2.9
Avoidable expenditure due to delay in acquisition of land
Delay in approval of a proposal for land acquisition resulted in avoidable
expenditure of ` 46.30 lakh towards escalation payment to a contractor.
Government sanctioned (October 2000) the construction of a road over bridge
(ROB) in lieu of the existing level crossing (LC 91) between Thirupathur and
Moolakaranpatti railway stations for ` 13.37 crore. The work involved
construction of the ROB by the Railways and an approach road on both sides
by Highways Department. In addition to the available Government land,
acquisition of private land to an extent of 2,870 sq.m. was essential to
complete the work.
The Chief Engineer (General) (CE) approved (January 2004) the tender for
construction of the approach roads for ` 3.91 crore for completion in 18
months (by July 2005) and the contractor commenced (February 2004) the
work in the Government land made available to him. As the private land was
not acquired even by the extended time upto February 2006, the contract was
foreclosed (June 2006) at the request of the contractor. The contractor was
paid (August 2006) ` 71.30 lakh for the value of work done28. The estimate
for the balance work was revised to ` 3.93 crore (2006-07 schedule of rates)
and the work was entrusted (January 2007) to the same contractor for a
contract price of ` 4.45 crore, even though the private land was still to be
acquired. Even though the work was scheduled to be completed by May 2008,
the land was acquired and handed over to the Highways Department in June
2008 and the work was completed only in March 2009. The request of the
contractor for payment of price escalation charges over and above the agreed
amount was considered and an amount of ` 46.30 lakh was sanctioned by
Government in December 2009. The contractor was paid ` 4.45 crore as
contract payment in September 2009 and ` 46.30 lakh towards price escalation
in January 2010.
28
Piers and retaining walls
116
Chapter II – Audit of Transactions
Scrutiny of records revealed that the delay in acquisition of land was avoidable
as discussed below:
The Tamil Nadu Highways Act, 2001, under which the land was proposed to
be acquired, provides for issue of show-cause notices to the parties and public
notices under Section 15 (2), publishing in Government Gazette under Section
15 (1), taking over the land, passing of award and settlement of compensation
to the landowners. A total period of 325 days was prescribed for completion
of land acquisition.
The Divisional Engineer, Chengalpattu sent (September 2004) land plan
schedules for 2,870 sq.m. of land to the District Collector, Vellore.
Government, while approving (July 2005) the proposals under Section 15 (2),
instructed the Collector to ensure that the land to be acquired did not attract
the provisions of the Tamil Nadu Land Reforms Act, 1961. The Land
Reforms Department was to certify that the land proposed to be acquired was
not surplus land taken over by Government under the Act for distribution to
landless poor. Government had not approved the proposals (February 2006) of
the Collector for gazette notification under Section 15 (1), as they did not
contain the clearance certificate from the Land Reforms Department and also
wrongly included acquisition of land from the Tamil Nadu Housing Board for
another work. The Collector issued a Press notification in June 2006 for
deletion of the land proposed to be acquired from the Tamil Nadu Housing
Board, obtained the certificate from the Land Reforms Department in
December 2006 and sent revised proposals only in October 2007. A gazette
notification under Section 15 (1) was finally issued in November 2007. The
land cost was fixed in June 2008 and the award was passed by the Collector in
August 2008. In the meantime, based on a request from the Divisional
Engineer, Highways, Projects, Vellore, the District Collector issued (June
2008) ‘enter upon’ permission29 to the site.
Thus, as against 325 days prescribed for completion of all stages of land
acquisition, the land acquisition process was delayed by 577 days (February
2006 to October 2007) due to the deficiencies in the Collector’s proposals
under Section 15 (1). Even though the private land had not been acquired at
the time of awarding the balance work, the DE retendered the balance work
which was awarded to the same contractor. The avoidable delay in finalising
the land acquisition proceedings resulted in extension of the contract period up
to March 2009 and an additional expenditure of ` 46.30 lakh towards
escalation payment to the contractor.
The matter was referred to Government in June 2010. The Highways
Department admitted (October 2010) the additional expenditure. However,
reply had not been received from the Revenue Department (November 2010).
29
The permission given by the Collector, after getting consent letters from landowners
to the Highways Department to take possession of the land for commencement of
work.
117
Audit Report (Civil) for the year ended 31 March 2010
HANDLOOMS,
DEPARTMENT
2.2.10
HANDICRAFTS,
TEXTILES
AND
KHADI
Avoidable payment of premium under Health Insurance
Scheme for handloom weavers
Enrolment of husband and wife of a family as individual members and
payment of insurance premium separately for each under the Health
Insurance Scheme for Handlooms Weavers, instead of treating them as a
family resulted in avoidable expenditure of ` 44.30 lakh as insurance
premia to the State/Government of India.
Government of India (GOI) has been implementing a health insurance scheme
(HIS) for handloom weavers and their family since 2005-06, to enable the
weavers’ community to access the best health care facilities in the country.
The scheme covers weavers as well as ancillary handloom workers30 and is
implemented through ICICI Lombard General Insurance Company Limited.
Under the scheme, a premium of ` 781.60 per annum per weaver including his
wife and two children is to be paid to the insurance company. The annual
premium payable to the insurance company is to be shared between GOI and
the State Government/weavers at the rate of ` 642.47 and ` 139.1331
respectively. However, the weaver’s minimum share of ` 50 per family is also
contributed by the State Government. Both GOI and State Government are
required to pay their due share directly to the insurance company.
During 2007-09, the State Government sanctioned its share of ` 8.35 crore
towards payment of premium to the insurance company for covering three
lakh handloom weavers/ancillary handloom workers annually under the
scheme. Against the sanction, the Commissioner of Handlooms and Textiles
(Commissioner) paid ` 7.98 crore to the insurance company during 2007-09,
covering 5.74 lakh weavers under the scheme at the rate of ` 139.13 per
weaver per annum. The insurance company also issued 5,73,669 health cards
to insured persons.
Scrutiny of the records at 194 test-checked co-operative societies in five cooperative circles32 and in the Offices of the Assistant Director Handlooms and
Textiles revealed that in 5,668 cases, the Commissioner had paid ` 781.60 per
person as premia, even though the payment of single premium of ` 781.60 was
required to be paid as insurance cover for the whole family including the
weaver, his wife and two children. Thus, the enrolment and payment of
insurance premia separately for husband and wife of a family, resulted in
avoidable expenditure of ` 44.30 lakh on insurance premia to the State/GOI in
respect of 5,668 insured persons.
The Government accepted (April 2010) the audit findings and subsequently
had on its own verification noticed issue of 10,031 duplicate cards in 18
30
31
32
Workers engaged in warping, winding, dyeing, printing, finishing, etc.
Includes a minimum contribution of ` 50 per family payable by the weavers
Coimbatore, Erode, Kancheepuram, Salem and Vellore
118
Chapter II – Audit of Transactions
circles in the State involving avoidable payment of ` 78.40 lakh and had
eliminated the same from claiming benefits under the Health Insurance
Scheme.
HIGHWAYS DEPARTMENT
2.2.11
Avoidable expenditure due to non-finalisation of tenders
within the validity period
Delay in evaluation of tenders resulted in non-finalisation of tenders by
the Commissionerate of Tenders within their validity periods and
avoidable expenditure of ` 40.17 lakh on retendering.
With a view to finalising tenders expeditiously, Government had fixed (May
1982) a 15 day time limit for evaluation of tenders by the Superintending
Engineers, including the time taken for negotiation if necessary, a seven day
limit for scrutiny by the Chief Engineers and a 30 day time limit for
finalisation of the tenders by the tender committees. The same time limit was
reiterated by the Government in September 1998.
Government sanctioned (January 2007) widening and improving two reaches33
of the road from Hasthampatti to foot of Shervaroys (via) Kannankurichi at a
cost of ` 180 lakh. The Superintending Engineer(SE), Highways, Project
Circle, Coimbatore awarded (October 2008) the works to contractors in the
sixth call of tender for contract value of ` 124.73 lakh and ` 120.99 lakh
respectively. The works were completed (June 2009) at a cost of ` 240.17
lakh against the contract value of ` 245.72 lakh.
Scrutiny of records of the SE, Highways, Project Circle, Coimbatore, revealed
delays in evaluation of tenders for the works as discussed below:
There was no response to the first and second tender calls made (August and
September 2007). In response to the third call, the SE received (19 October
2007), a single tender from a contractor for both the works with a validity
period of 90 days i.e. up to 15 January 2008. The single tender for each of the
works, after negotiation, (for ` 102.39 lakh and ` 103.16 lakh), with 10 per
cent excess over departmental value for both the works were recommended by
the SE to the Chief Engineer, Highways, Projects Circle (CE) on 22 November
2007. As the SE had not compared the quoted rates with the prevailing market
rates justifying the tender excess, the CE returned (28 November 2007) the
tender proposals, directing the SE to conduct further negotiations with the
tenderer and to resubmit them with proper justification. The tenderer declined
(3 December 2007) to reduce his rates further, citing increase in cost of
construction materials. The SE resubmitted the tender for each of the works to
CE on 19 December 2007 with justification for the quoted prices.
The CE submitted the tenders to the Commissionerate of Tenders (COT) on
7 January 2008. Since the tenders were not approved by the COT within the
validity period (15 January 2008) and the contractor refused to extend the
33
Kilometre 2/6 – 5/2 and kilometre 5/2 – 8/0
119
Audit Report (Civil) for the year ended 31 March 2010
validity of his tenders, the tender proposals were withdrawn by CE on
29 January 2008. Reasons for non-approval of the tenders by the COT were
not on record. Tenders were again called for the fourth time and there was no
response for the call. In the fifth call (March 2008), though the tenders were
accepted (June 2008) by the COT within the validity period, the SE, instead of
issuing work orders, without assigning any reasons requested the contractors
to extend the validity which was not agreed to. The tenders were subsequently
cancelled by the SE and the works retendered. In the sixth call, the tenders
which were valid up to 15 November 2008, were recommended (19 August
2008) by the SE and the CE on 11 September 2008 and were approved by
COT on 23 September 2008. The SE issued (October 2008) work orders to
contractors for a value of ` 124.73 lakh and ` 120.99 lakh.
Thus, the delay in evaluation of tenders received in the third call at various
levels and consequent non-finalisation of tenders by the COT within the
validity period resulted in avoidable expenditure of ` 40.17 lakh34 on
retendering.
The matter was referred to Government in June 2010; reply had not been
received (November 2010).
2.3
Regularity issues and others
ADI DRAVIDAR AND TRIBAL WELFARE DEPARTMENT
2.3.1
Excess administrative expenditure on scheme implementation
Administrative expenditure in excess of the ceiling fixed by Government
of India resulted in short availability of funds to the tune of
` 23.87 crore for implementing a scheme for economic development of
Scheduled Castes.
Government of India (GOI) releases Special Central Assistance (SCA) each
year to the State Governments for the economic development of Scheduled
Castes. The State Governments are to utilise the SCA funds for development
of the people belonging to Scheduled Castes by devising suitable schemes and
for infrastructure development35 in Scheduled Caste habitations. The State
Governments have been given full flexibility in utilising SCA funds subject to
the condition that the expenditure on staff meant for implementation,
supervision, monitoring and evaluation is limited to three per cent of the funds
released every year. For this purpose, the State Government has set up a
Monitoring and Evaluation Cell (MEC) at the Secretariat for monitoring the
progress in implementation of schemes.
The State Government releases the funds under SCA to Tamil Nadu Adi
Dravidar Housing and Development Corporation Limited (TAHDCO) after
34
35
(` 124.73 lakh + ` 120.99 lakh) - (` 102.39 lakh + ` 103.16 lakh)
Expenditure on infrastructure development should not exceed 10 per cent of the total
release.
120
Chapter II – Audit of Transactions
retaining the establishment cost (three per cent) of the MEC at the Secretariat.
The Government of Tamil Nadu nominated (1990) TAHDCO as the agency
for implementing schemes using SCA funds. TAHDCO uses the SCA funds
for implementing schemes to provide self-employment to youth, vocational
training and income-generating schemes to benefit individual beneficiaries.
Scrutiny of records in the office of TAHDCO and at the Secretariat revealed
that against the permissible limit of three per cent of establishment
expenditure under the schemes, the entire establishment expenditure of the
MEC and TAHDCO was met from the SCA funds received from GOI during
2006-09 which resulted in incurring of excess administrative expenditure of
` 23.87 crore during 2006-09 as given below:
(` in lakh)
Year
Funds
released
by GOI
Administrative
expenditure
admissible
Administrative
expenditure incurred
by TAHDCO and MEC
Administrative
expenditure incurred in
excess of admissibility
(percentage)
2006-07
4,482.57
134.48
659.42
524.94 (11.71)
2007-08
4,897.99
146.94
1,026.71
879.77 (17.96)
2008-09
6,002.81
180.08
1,162.80
982.72 (16.37)
15,383.37
461.50
2,848.93
2,387.43 (15.52)
Total
Further, while submitting the progress report on utilisation of SCA funds to
GOI, the State Government had not separately indicated the administrative
expenditure charged to SCA funds by TAHDCO, but had shown it as a part of
the scheme expenditure. This amounted to misreporting of the expenditure
incurred on administration as expenditure on schemes. The inadmissible
expenditure had also been pointed out in the Comptroller and Auditor
General’s Audit Report for the year 1995-96. The Public Account Committee
(PAC) had also observed (December 2006) that the Government could not
incur expenditure on establishment beyond the permissible limit prescribed by
GOI.
Incurring administrative expenditure in excess of the ceiling fixed, to the tune
of ` 23.87 crore, despite PAC’s observations, resulted in reduced availability
of funds to that extent for implementing schemes for economic development
of Scheduled Castes under SCA.
The matter was referred to Government in April 2010. Reply had not been
received (November 2010).
REVENUE DEPARTMENT
2.3.2
Irregular distribution of colour television sets
A total of 11,354 colour television sets purchased at a cost of ` 2.71 crore
were distributed in Erode and Madurai districts to beneficiaries without
ensuring availability of electricity connections in their houses.
In order to provide entertainment to women and to enable them to acquire
general knowledge, the Government introduced (June 2006) a scheme of
121
Audit Report (Civil) for the year ended 31 March 2010
supply of free colour television sets (CTVs) for those families which did not
have them. The scheme also envisaged that habitations of beneficiaries were
required to have both electricity and cable connections. Families which
possessed family card and did not own/possess CTV were eligible to get
benefits under the scheme. During 2006-10, 1.04 crore CTVs were procured
in the State through the Electronics Corporation of Tamil Nadu (ELCOT).
Scrutiny (March and April 2010) of records in the offices of the District
Collectors of Erode and Madurai revealed that out of 5,45,847 CTVs
distributed to beneficiaries during 2006-09, 11,354 CTVs procured at a cost of
` 2.71 crore were supplied to beneficiaries who did not have electricity
connections in their houses, as detailed in Appendix 2.4.
Thus, in the absence of electricity connections, 11,354 CTVs procured at a
cost of ` 2.71 crore could not be put to use by the beneficiaries. This irregular
distribution of CTVs defeated the objective of providing entertainment to
women and to enable them to acquire general knowledge.
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
HIGHER EDUCATION DEPARTMENT
2.3.3
Irregular retention
Government account
of
Government
receipts
outside
Out of ` 2.49 crore collected from educational institutions by the Director
of Technical Education towards certificate verification fees during
2003-10, only ` 0.95 crore was credited into Government account.
` 1.15 crore was spent from the balance amount without approval of the
Legislature and ` 0.39 crore was kept outside the Government account as
of February 2010.
The Tamil Nadu Treasury Rules (Rule 7) provide that all moneys received by
Government servants in their official capacity should be paid in full to the
treasury or into the bank and not be appropriated to meet departmental
expenditure. The rule position has also been reiterated (May 2005) by the
Government to all Heads of Department.
The Director of Technical Education (DOTE) proposed (June 2003) collection
of certificate verification fees36 of ` 15 per student, on admission, from
Polytechnics and Engineering colleges from the academic year 2003-04 and an
amount of ` 2.49 crore was collected as certificate verification fees from the
Polytechnics and Engineering colleges during 2003-10. The said amount was
deposited in a current account of a bank, instead of remitting the amount into
Government account as ‘Government receipts’. Of this, DOTE spent
` 1.15 crore as detailed in the Appendix 2.5 and remitted (2007-08) ` 0.95
crore only into the Government Account. As of February 2010, ` 0.39 crore
36
Fee proposed to be collected by the DOTE to meet the expenditure on remuneration,
honorarium to staff and stationery relating to verification of certificates of students
122
Chapter II – Audit of Transactions
out of ` 2.49 crore collected towards certificate verification fees was available
in the bank account.
The Government directed (March 2005) DOTE to remit the certificate
verification fees collected under the Government account. DOTE, however,
sought (June 2005) Government orders for keeping the certificate verification
fees in a Personal Deposit Account, citing difficulties in completion of the
admission process in time. The Government instructed (July 2006/March
2008) DOTE to indicate the amount required every year for meeting the
expenditure on verification of certificates for making suitable budget
provision. However, DOTE had furnished (April 2009) only the details of
fees collected and expenditure met therefrom and did not send its fund
requirements for making budget provisions so far (March 2010).
Thus, contrary to codal provisions which required that all Government moneys
should be remitted into the treasury or bank, DOTE continued to keep its
receipts outside the Government account and also appropriated the same for
the department’s expenditure for the past six years.
The matter was referred to Government in June 2010. Reply had not been
received (November 2010).
FINANCE,
INDUSTRIES,
DEPARTMENTS
2.3.4
REVENUE
AND
HIGHWAYS
Lack of responsiveness of Government to audit
Response to audit was inadequate as 3,511 Inspection Reports involving
11,278 paragraphs, issued upto September 2009 remained outstanding as
of March 2010
Important irregularities detected by Audit during periodical inspection of
Government offices through test check of records are followed up through
Inspection Reports (IRs) issued to the Head of Office with a copy to the next
higher authority. Government issued orders in April 1967 fixing a time limit
of four weeks for prompt response by the authorities to ensure corrective
action in compliance with the prescribed rules and procedures and
accountability for the deficiencies, lapses, etc. A half-yearly report of pending
IRs is sent to the Secretary of the Department by the Accountant General to
facilitate monitoring of action on the audit observations.
As of March 2010, 11,278 paragraphs relating to 3,511 IRs (issued upto
September 2009) remained to be settled for want of satisfactory replies. Of
these, 700 IRs containing 1,268 paragraphs (issued upto 2006-07) had not
been settled for more than three years. Year-wise position of the outstanding
IRs and paragraphs is detailed in the Appendix 2.6. Compilation of details by
Audit revealed that of the above unsettled paragraphs even the initial reply
was not received for 530 IRs involving 2,168 paras, relating to 25 departments
as detailed in the Appendix 2.7. This showed the absence of response from
123
Audit Report (Civil) for the year ended 31 March 2010
the authorities and as a result the deficiencies and lapses pointed out continued
to be unaddressed.
A scrutiny of the IRs issued up to September 2009 pertaining to three
departments viz., Highways Department, Industries Department and Revenue
Department revealed the following:
¾
A total of 507 IRs involving 1,655 paragraphs, issued up to September
2009 remained outstanding as of March 2010 as detailed in the Table
below:
Table: Inspection Reports outstanding as of March 2010
Year in which
IRs were
issued
Industries
Department
IRs
Paras
Revenue
Department
Highways
Department
IRs
Paras
IRs
Paras
Total
IRs
Paras
Upto 2004-05
1
1
3
5
2
2
6
8
2005-06
5
12
18
21
5
10
28
43
2006-07
7
14
34
64
26
63
67
141
2007-08
21
37
87
246
42
99
150
382
2008-09
10
31
70
356
57
178
137
565
2009-10
19
64
56
306
44
146
119
516
Total
63
159
268
998
176
498
507
1,655
¾
Even initial replies had not been received as of March 2010 in respect
of 55 IRs involving 262 paragraphs issued upto September 2009.
¾
As a result of the long pendency, serious irregularities as detailed in
Appendix 2.8 had not been settled as of March 2010.
Government constituted Audit and Accounts Committees at both the State and
department level for consideration and settlement of outstanding audit
observations. During the meetings of the above committees and joint sittings
with departmental officers between April 2009 and March 2010, 427
paragraphs were settled.
124
CHAPTER III
INTEGRATED AUDIT OF A GOVERNMENT
DEPARTMENT
PUBLIC WORKS DEPARTMENT (BUILDINGS)
3.1
Integrated Audit of the Public Works Department
(Buildings)
Highlights
The mandate of the Public Works Department (Buildings) is to plan, design
and construct residential and non-residential buildings for Government
departments and maintain them in good condition. An integrated audit of
the department revealed various deficiencies such as inadequate provision of
funds in budgets for Plan works, unrealistic budgeting, partial availing of
Twelfth Finance Commission grants, overpayments and avoidable
expenditure in the construction of the Tamil Nadu Assembly building. The
important audit findings are given below:
¾
Out of ` 282.53 crore allocated to Tamil Nadu by the Twelfth
Finance Commission for maintenance of buildings and heritage
conservation during 2005-10, the State could not avail of ` 62.11
crore during the period 2005-10.
(Paragraph 3.1.7.2)
¾
Budgeting was unrealistic as there were large-scale
re-appropriations under the grant and persistent savings were
noticed under the minor head ‘Direction and Administration’.
(Paragraphs 3.1.7.3 and 3.1.7.4)
¾
Government of India grant of ` 8.85 crore could not be availed of
for construction of hostels for Backward Class students.
(Paragraph 3.1.7.7)
¾
The pattern of response to tender calls in the test-checked divisions
was indicative of cartel formation among contractors.
(Paragraph 3.1.8.1(i))
¾
Provisions of the Tamil Nadu Transparency in Tenders Act and
Rules were not followed in award of contract for providing
architectural services for construction of the Assembly building.
(Paragraph 3.1.8.2(i))
125
Audit Report (Civil) for the year ended 31 March 2010
¾
Construction of a temporary dome for the purpose of inauguration
due to delay in construction of the permanent dome of the
Assembly building resulted in wasteful expenditure of ` 3.28 crore.
(Paragraph 3.1.8.2(ii))
¾
Wrong measurement in pile foundation of the Assembly building
resulted in overpayment of ` 2.46 crore to contractors.
(Paragraph 3.1.8.2(iii))
¾
Non-adoption of revised specifications of the Bureau of Indian
Standards in usage of cement in concrete works resulted in
avoidable expenditure of ` 3.54 crore.
(Paragraph 3.1.8.3)
¾
Environment-friendly materials like fly-ash bricks, crush stone
sand were not used in works.
(Paragraph 3.1.8.5)
3.1.1
Introduction
The Public Works Department (PWD) is responsible for planning, designing
and carrying out construction of public buildings and allied works in
accordance with the needs and requirements of various Government
Departments. PWD is also responsible for maintaining both Government
residential and non-residential buildings including provision of electrical
amenities and their maintenance.
3.1.2
Organisational set-up
The Secretary, Public Works Department is the administrative head at the
Government level. The Chief Engineer (CE) (Buildings), PWD is the head of
the department. The CE is assisted by one Joint Chief Engineer (Buildings),
two Deputy Chief Engineers (one each for the Buildings and Electrical wings),
the Superintending Engineer (SE), Planning and Designs and the Chief
Architect. At the field level, there are 15 SEs assisted by 40 Executive
Engineers (EEs) and eight Electrical Engineers (El.Es). An organogram of the
department is given in Appendix 3.1.
3.1.3
Audit objectives
The objectives of integrated audit were to assess whether
¾
the department had a proper system of planning;
¾
the budget estimates were reliable and the financial management was
adequate and effective;
126
Chapter III - Integrated audit of a government department
¾
various programmes/ schemes of the department were being
implemented economically and effectively and
¾
internal controls and monitoring were adequate.
3.1.4
Audit Criteria
The audit criteria against which the audit objectives were assessed are given
below:
¾
Plan documents;
¾
The Tamil Nadu Budget Manual and other Codes and Manuals of the
department;
¾
The Tamil Nadu Transparency in Tenders Act, 2000 and
¾
Orders issued from time to time by the Government /Department and
accepted best practices in the field.
3.1.5
Audit coverage and methodology
The integrated audit was conducted during February to July 2010 covering the
period 2005-10. Records of the department in the Government Secretariat,
office of the CE and 13 out of 17 Circles were test-checked. Out of 39
Construction and Maintenance Divisions, 10 were selected adopting the
stratified random sampling method. In addition, five more divisions were also
taken up for review based on the magnitude of expenditure. The list of testchecked units is given in Appendix 3.2. Audit objectives and criteria were
discussed with the CE in an entry conference held in February 2010. The
audit findings were discussed with the Principal Secretary to Government,
Public Works Department in an exit conference held in September 2010 and
his views have been incorporated in the report at appropriate places.
Audit Findings
3.1.6
Planning
The audit period covered the last two years of the Tenth Five Year Plan and
the first three years of the Eleventh Five Year Plan period. A review of the
Plan documents, budget provisions and expenditure revealed the following:
3.1.6.1
Under-achievement during the tenth plan
As against the approved Annual Plan outlay of ` 149.05 crore pertaining to
last two years of the Tenth Five Year Plan, budget provision was made for
` 96.06 crore only and expenditure of ` 40.44 crore was incurred. The
shortfall in budget provision/expenditure was due to provision of funds under
127
Audit Report (Civil) for the year ended 31 March 2010
the revenue demand and non-approval of the construction of building for the
Judiciary Department by Government.
3.1.6.2
Progress of Eleventh Five Year Plan
As against the approved annual Plan outlay of ` 482.23 crore for the period
2007-10, budget provision of ` 648.30 crore was made. The excess budget
provision was mainly due to provision of ` 75 crore and ` 200 crore made for
construction of the Assembly complex. Three schemes1 costing ` 5 crore each
relating to PWD were not taken up for execution as Government had not
approved the schemes. Plan outlay of ` 10.80 crore relating to the Health
Department and ` 10 crore for Renovation of Heritage Buildings was still to
be utilised.
The CE stated (September 2010) that the schemes were likely to be taken up in
the forthcoming year after sanction of the Government.
3.1.7
Financial management
Details of budget provisions and expenditure under revenue and capital
accounts under Non-Plan and Plan heads in the PWD grant during 2005-10 are
given in Table 1.
Table 1: Details of revenue and capital expenditure
(` in crore)
Year
Revenue Expenditure
Budget
provision
2005-06
2008-09
102.67
111.94
131.93
151.17
2009-10
Total
151.16
648.87
2006-07
2007-08
Expenditure
98.87
105.53
106.44
132.20
138.70
581.74
Capital Expenditure
Budget
provision
Expenditure
257.62
248.21
304.13
502.58
292.60
216.43
206.43
234.17
777.97
1,727.60
790.47
2,103.01
Total
Budget
provision
Expenditure
360.29
360.15
436.06
653.75
391.47
321.96
312.87
366.37
941.63
2,751.88
916.67
2,309.34
(Source: Detailed Appropriation Accounts)
Capital expenditure showed a declining trend from ` 292.60 crore in 2005-06
to ` 206.43 crore in 2007-08 and thereafter, increased due to construction of
the Legislative Assembly building. Reasons for the decline in expenditure
under Capital account during 2005-06 to 2007-08 were not furnished by the
department.
1
(i)
(ii)
(iii)
Revamping the monitoring system for quality control and testing
Providing additional computers for the Building organisation
Establishment of Tamil Nadu Construction Academy
128
Chapter III - Integrated audit of a government department
3.1.7.1
Inadequate budget provision for Plan works
Budget provisions are to be made based on the financial requirements of the
schemes included in the Annual Plans and spill-over works. The details of the
total approved Annual Plan provisions for buildings under the sectors
Commercial Tax, Health, Heritage Conservation, Home, Judiciary, Police,
Public Works, Revenue and Tsunami Relief; budget provisions made and the
actual expenditure during 2005-10 are given in Table 2.
Table 2: Details of Plan outlay, budget provisions and expenditure
(` in crore)
Year
Provision in Annual
Plan
Budget
provision
Actual expenditure
Savings/Excess
2005-06
68.16
66.43
7.49
(-) 58.94
2006-07
80.89
29.63
32.95
(+) 3.32
2007-08
174.53
104.18
52.91
(-) 51.27
2008-09
137.69
203.07
72.28
(-) 30.79
2009-10
170.01
341.11
286.18
(-) 54.93
Total
631.28
744.42
451.81
(-) 292.61
(Source: Annual Plans and Detailed Appropriation Accounts)
Budget provisions
were not
commensurate with
Plan outlays
It was noticed that there were huge differences between the approved Annual
Plans and the budget provisions made in all the five years. The excess budget
provisions over the Plan outlay during 2008-09 and 2009-10 were mainly due
to provisions of ` 75 crore and ` 200 crore made for construction of the
Assembly complex. Even the reduced budget provisions were not spent by the
department in full and there were huge savings, except during 2006-07.
The CE admitted (September 2010) the shortfall/excess and stated that the
State Planning Commission/Finance Department would be addressed in this
regard. The department attributed the shortfall in expenditure to their inability
to finalise the agencies for the works due to the abnormal fluctuation in the
cost of construction materials during 2005-06 to 2007-08. The reply is not
acceptable as the Schedule of Rates is revised annually and the contractors
submit bids with tender premia, taking into account the market rates and profit
margins.
3.1.7.2
Twelfth Finance
Commission grants
were not availed of to
the extent of
` 62.11 crore
Twelfth Finance Commission grants
The Twelfth Finance Commission (TFC) recommended grants-in-aid of
` 242.53 crore for maintenance of public buildings and ` 40 crore for heritage
conservation during the period 2005-2010 to the State. Based on utilisation
certificates furnished by the State, GOI reimbursed ` 121.27 crore for
maintenance of public buildings and ` 17.80 crore for heritage conservation
up to June 2010. TFC grants of ` 62.11 crore could not be availed of by the
State for the reasons stated below:
129
Audit Report (Civil) for the year ended 31 March 2010
(i)
According to the guidelines issued by TFC, only non-salary
maintenance expenditure on non-residential public buildings was eligible for
reimbursement from GOI in two instalments in a year. While there were no
preconditions for release of the first instalments of the grant, release of the
second instalments was on fulfilment of conditions laid down in the
guidelines. Test check revealed that the second instalments of the grant for the
years 2007-08 and 2008-09 amounting to ` 60.63 crore was not reimbursed
(June 2010) by GOI as the State had not incurred the projected Non-Plan
revenue expenditure during 2006-07 and 2007-08.
(ii)
The Government sanctioned (December 2007) rehabilitation of
heritage buildings under TFC grant at an estimated cost of ` 3.50 crore2. The
estimate for the Old Revenue Building was sanctioned only in September
2008 after a delay of nine months. Though the tender was opened in
November 2008, the pre-qualification (PQ) bids were approved and the price
bids opened by the CE only in January 2009. Since the L1 tenderer was
debarred by the Airports Authority of India (January 2009), the tender
submitted by the L1 tenderer for the above work was cancelled by CE in July
2009. In order to avail of the grant, the Government sanctioned (January
2010), ` 1.33 crore for rehabilitation and restoration of the Anatomy Block in
the Madras Medical College, Chennai in lieu of the Old Revenue Building.
As the CE expressed his inability to complete the above work before March
2010, i.e., the date of closure of the TFC, grant to the extent of ` 1.48 crore
(excluding ` 16 lakh spent on civil/electrical works) lapsed during that year,
which was a loss to the State Government.
The department stated (September 2010) that the contractors were not willing
to participate in the tenders as specific care, attention and professional
expertise were required for carrying out works in heritage buildings and the
departmental rates were not commensurate with the market rates. It was also
stated that the Government would be addressed for getting reasonable rates for
carrying out these special items of work in future. The reply was not
acceptable since the department was able to execute the other two works3 on
heritage buildings.
3.1.7.3
Defective budgeting
Test check of records of the CE showed persistent savings under the minor
head ‘Direction and Administration’ under the major head ‘Buildings’ as
indicated in Table 3.
2
3
Old Revenue Building: ` 164 lakh; Old Engineering college Buildings: ` 90 lakh;
Public Works Department Building: ` 96 lakh
Old Engineering college Buildings and Public Works Department Building
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Chapter III - Integrated audit of a government department
Table 3: Details of persistent savings
(` in crore)
Year
Budget
Provision
Expenditure
Savings
2005-06
65.85
59.65
(-) 6.20
2006-07
74.85
66.34
(-) 8.51
2007-08
94.01
68.47
(-) 25.54
2008-09
110.95
95.97
(-) 14.98
2009-10
111.66
101.96
(-) 9.70
(Source: Detailed Appropriation Accounts)
One of the reasons for the persistent savings under the minor head was
provision of funds even for the vacant posts under ‘Salaries’.
The department stated (September 2010) that budget provision for vacant
posts were made as per Government guidelines. However, no Government
orders/guidelines permitting such practice were made available to Audit.
3.1.7.4
Re-appropriations
A review of the budget provisions made at the sub-head level showed that reappropriations at the year end, were carried out during 2005-10 as shown in
Table 4.
Table 4: Details of re-appropriations made
Year
Total units
of appropriation (subheads)
Number of
units in which re-appropriations
were made
2005-06
162
104
2006-07
141
73
2007-08
106
81
2008-09
103
78
2009-10
105
76
(Source: Detailed Appropriation Accounts)
It could be seen from the above that there were large scale re-appropriations in
units ranging from 52 per cent to 76 per cent which indicated that the
preparation of budgets was unrealistic.
3.1.7.5
Diversion of letter of credit
The Finance Department instructed that letters of credit (LoC) authorised to
the divisions, be utilized only for the purposes for which they were sought.
They were not to be drawn for works for which sufficient budget provisions
were not available or for which administrative sanctions were not issued.
Further, the unspent LoC available at the end of the year under a particular
131
Audit Report (Civil) for the year ended 31 March 2010
head of account was not to be utilized for payments under other heads of
account.
Test check of records of two4 out of 15 test-checked divisions revealed that as
against LoC of ` 7.34 crore authorised during 2005-06 to 2008-09, the
divisions spent ` 7.78 crore. This was done by utilising the savings available
in LoCs under other heads of account which was against the instruction of the
Finance Department.
3.1.7.6
Rush of expenditure
According to the Tamil Nadu Budget Manual, expenditure should be incurred
in a phased manner throughout the financial year and rush of expenditure at
the end of the year should be avoided. Test check of records revealed that
expenditure in March ranged between 26.78 per cent to 42.45 per cent as
indicated in Table 5.
Table 5: Expenditure during March
(` in crore)
Year
Total expenditure for the
year
Expenditure incurred in
March
Percentage
2005-06
213.52
83.00
38.87
2006-07
262.82
111.58
42.45
2007-08
203.64
65.62
32.22
2008-09
238.75
97.50
40.84
2009-10
472.67
126.57
26.78
(Source: Divisional Accounts)
It was also noticed that allotment of LoC was made by the Finance
Department even on 30th and 31st of March of the financial year.
The department stated (September 2010) that action would be taken to avoid
this in future.
3.1.7.7
Non-availing of Government of India grant
Government of India (GOI) proposed to release grants at 50 per cent of the
cost of construction of hostel buildings for Other Backward Classes under the
schemes shared between the State and the Centre. To avail of the Central
grant, the State Government sent (November 2006, June 2007 and July 2008)
proposals to GOI for construction of 126 hostels. GOI had approved 76
hostels only and sanctioned ` 11.97 crore towards its 50 per cent share for the
years 2006-07 to 2008-09 with a condition that the works should be completed
within two years from the date of sanction.
4
Construction & Maintenance Divisions at Thirunelveli and Villupuram
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Chapter III - Integrated audit of a government department
Test check of records of the CE revealed that out of 76 hostels, 29 hostels
(Appendix 3.3) were completed and handed over to the user department even
before the date of sending proposals to GOI, 31 hostels (Appendix 3.4) were
completed before the issue of orders (April 2007, March 2008, December
2008 and August 2009) by Government of Tamil Nadu for taking up the
construction under the Centrally shared scheme and 16 works (Appendix 3.5)
were in progress at the time of issue of the Government orders. While issuing
the orders, Government of Tamil Nadu instructed the CE to transfer the
expenditure already incurred under State Plan heads to the Centrally shared
scheme head. As the works were already completed, expenditure of ` 6.24
crore only was transferred by the divisions concerned. Thus, Government
could avail of only ` 3.12 crore (50 per cent of ` 6.24 crore) as against the
sanction of ` 11.97 crore due to inclusion of completed/ongoing Plan works,
instead of taking up new works resulting in non-availing of GOI grant of
` 8.85 crore.
The department attributed the booking of expenditure and the consequent nonavailing of grant to the policy decision of Government to transfer the
expenditure relating to the State Plan scheme to the Centrally shared scheme.
However, the wrong decision led to non-availing of GOI grant fully.
3.1.8
Programme Management
The department constructs buildings under State Plan/Centrally sponsored or
shared schemes as also deposit works. Important audit points noticed under
programme management are discussed below.
Details of the number of works sanctioned and completed by the department
during 2005-10 are given in Table 6.
Table 6: Number of works sanctioned and completed
(` in crore)
Year
No. of works
sanctioned
No. of works
completed
2005-06
1,876
1,365
2006-07
2,874
1,965
2007-08
2,005
2,123
2008-09
2,497
2,156
2009-10
2,679
2,201
Total
11,931
9,810
(Source: Statistics furnished by the department)
133
Audit Report (Civil) for the year ended 31 March 2010
The pattern of
response to tender
calls was indicative of
cartel formation
3.1.8.1
Tenders and contracts
(i)
Poor participation in tenders
The department follows the provisions of the Tamil Nadu Transparency in
Tenders Act in calling for tenders for the works and selection of agencies.
Review of tender registers of the 125 out of 15 the test-checked divisions
revealed that response to tender calls were only from a very few contractors.
A number of contractors participated as pairs in tender. Audit noticed that out
of 17,513 tenders invited during 2005-10, single tenders and two tenders were
received in 25 cases and 17,110 cases respectively as detailed in Table 7.
Table 7: Response to tenders
Year
No response/
cancelled
Single
tenders
2 tenders
3 to 5
tenders
More
than 5
tenders
Total
Percentage
of two
tenders
2005-06
55
3
3,436
156
35
3,630
94.66
2006-07
76
2
3,422
21
0
3,445
99.33
2007-08
89
1
3,152
13
0
3,166
99.56
2008-09
52
1
3,245
10
5
3,261
99.51
2009-10
78
18
3,855
80
58
4,011
96.11
Total
350
25
17,110
280
98
17,513
97.70
(Source: Tender Registers)
Even though the number of registered contractors at the divisional level was
more, the fact that only two contractors had participated in 17,110 out of
17,513 tenders and also in pairs on a number of occasions was indicative of
cartel formation among the contractors.
The Principal Secretary expressed (September 2010) the inability of the
department to improve the contractors’ participation in tenders and accepted
the chances of cartel formation.
(ii)
Delay in finalisation of tender
According to Government orders6, the time limits fixed for evaluation of
tender by SE and CE and acceptance of tender by the Tender Award
Committee (TAC) were 15 days, 7 days and 30 days respectively. In respect
of World Bank-aided schemes, GOI prescribed (February 1997) a time limit of
60 days from the date of opening of bids for tenders whose bid validity was up
to 90 days. Test check revealed that SE and CE had not observed the
5
6
Construction & Maintenance Divisions at Ariyalur, Dharmapuri, Marina,
Pudukkottai, Salem, South Presidency, Thirunelveli, Thiruvallur, Thiruvarur, Trichy,
Villupuram and Virudhunagar.
G.O.Ms.No.873, Public Works Department, dated 4.5.1982 and G.O.Ms.No.490,
Finance (Salaries) department, dated 11.9.1998
134
Chapter III - Integrated audit of a government department
stipulated time for evaluation of bids in two works7 resulting in backing out by
contractors after the expiry of validity period and consequent extra
expenditure of ` 1.77 crore on retendering.
The department stated (September 2010) that the delay was unavoidable due
to the process involved and that the contractors were not willing to extend the
validity due to increase in cost of material at that time. The reply was not
acceptable as the tenders could have been accepted before the expiry of
validity period.
(iii)
Non-revision of monetary limit for tender acceptance
The monetary limits for tender acceptance by various authorities in PWD were
fixed in March 2000. In view of an appreciable increase in the cost of
building materials and labour over the years, the Board of Engineers
forwarded a proposal (August 2009) to the Government for enhancing the
monetary limits of the authorities for accepting tenders. No decision had been
taken so far in this regard. Details of the number of tenders accepted by the
SE/CE/TAC are given in Table 8.
Table 8: Details of number of tenders accepted
Year
By SE
By CE
2005-06
NA
302
37*
2006-07
391
324
81
2007-08
204
84
95
2008-09
264
149
270
2009-10
309
78
509
* From June 2005
By Tender Award
Committee (TAC)
NA: Not Available
(Source: Statistics furnished by the department)
It may be seen from the table that the number of tenders decided by the TAC
had increased by 628 per cent during 2006-07 to 2009-10.
The department stated (September 2010) that the proposal for upward revision
of the monetary limit for acceptance of tender was under consideration of the
Government.
(iv)
Non-operation of price adjustment clause
The Government issued (March 2008) orders for adoption of the price
adjustment clause in contracts with agreement periods of 12 months and
below. Accordingly, price adjustment clauses were included in such bid
documents and agreements.
7
(i) Construction of DMS Annexe Building at DMS Campus, Chennai
(ii) Construction of Taluk Office Building at Kariyapatti in Virudhunagar District
135
Audit Report (Civil) for the year ended 31 March 2010
As seen from the monthly wholesale price index released by RBI for steel, the
cost of iron and steel decreased steeply during the year 2009 compared to their
cost in 2008. Test check of records of Virudhunagar Division revealed that,
though a price adjustment clause was included in the agreements, the same
was not operated before making final payment in respect of seven works. The
non-operation of price adjustment clause before making final payment had
resulted in excess payment to contractors to the tune of ` 22.97 lakh.
(v)
Failure to avail of
excise duty
exemption led to
extra cost of
` 4.44 crore
Non-availing of central excise duty exemption
As per a Central excise notification (August 1995), goods intended to be
supplied to projects financed by the international organizations including the
World Bank are exempt from levy of the Central excise duty.
The Department undertook construction of buildings and other infrastructural
facilities for the hospital buildings sanctioned under the World Bank assisted
Tamil Nadu Health System Project (TNHSP). The materials procured or used
in the works of TNHSP are eligible for availing of Central excise duty
exemption. Test check revealed that the estimates of works taken up under
TNHSP were prepared without considering the availability of Central excise
duty exemption. Omission to consider the duty exemption while arriving at
the estimate rate inflated the project/work cost by ` 4.44 crore being the excise
duty levied on cement and steel used in these works.
The department stated (September 2010) that non-availing of exemption had
not caused any revenue loss and the excise duty paid to Government of India
would be shared by Central and State Governments. The reply was not
tenable since the non-availing of exemption had increased the project cost and
more works could have been taken up for execution with the savings had the
exemption been availed of. It was also noticed that the Principal Secretary,
PWD issued certificates to contractors for availing of Central excise duty
exemption in respect of World Bank-aided irrigation project works.
3.1.8.2
Construction of Tamil Nadu Legislative Assembly Complex
Government accorded (July 2007) administrative sanction for ` 200 crore for
construction of a new complex for the Tamil Nadu Legislative Assembly in
Chennai. The administrative sanction was revised (October 2008) to ` 425.57
crore on account of technical sanction (` 347 crore) and tender premium
(` 78.57 crore). To accommodate all other departments of the State Secretariat
in the same location, Government sanctioned (May 2009) ` 279.56 crore for
Block- B. The construction of Block-A commenced in November 2008 and
was in progress (June 2010). The department incurred expenditure of
` 292.82 crore on the works up to June 2010. The major audit observations
are as under:
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Chapter III - Integrated audit of a government department
(i)
Architectural services
were awarded to a
consultant violating
the provisions of the
Tamil Nadu
Transparency in
Tenders Act.
Award of contract for providing architectural consultancy
services
The Assembly complex was proposed to be constructed by procuring
comprehensive architectural services which included, among other things,
survey, design and preparation of detailed project report, assisting the
department in tender processing and awarding of main and component works,
periodic inspection and evaluation of project works, monitoring and reporting
to the department and providing project completion report.
The pre-qualification notice for selection of firms was issued in July 2007 and
seven firms were short-listed (September 2007) by an Evaluation Committee
for the presentation of their design concepts and a German firm was selected
by the Committee. The agreement for providing the consultancy services was
concluded in February 2008 and the scale of charges payable to the consultant
was five per cent of the actual project cost for all works except interior works
for which it was 7.5 per cent. The services of the consultant were later
extended (October 2008) to Block ‘B’, the auditorium complex, the guest
house and multilevel car parking also on the same terms and conditions. The
total payment made to the consultant for Block ‘A’ up to June 2010 was
` 10.32 crore and for Block ‘B’ it was ` 3.10 crore up to May 2010.
Scrutiny of the records revealed the following:
As per the Tamil Nadu Transparency in Tenders Act (TTTA), 2000 and Rules
framed thereunder, both technical and financial bids were to be invited from
the bidders for all works. It was noticed in audit that in the notice inviting
tenders for prequalification of architects, instead of calling for financial bids, it
was stated that the selected architects would be paid as per the scale of charges
prescribed by the Council of Architecture (COA). Thus, the provisions of the
Act and Rules were not complied with in procuring architectural consultancy
services and the work was entrusted to the firm at five per cent of the project
cost prescribed by the COA. It was also noticed that in respect of tendering
for major projects including state-of-the art buildings, the departments of
GOI/Public Sector Undertakings procured architectural consultancy services
through open tenders with two cover system without mentioning the scale of
charges of the COA. Extension of services of the consultant for Block ‘B’ and
other buildings without inviting open tenders or architectural competition was
in violation of the provisions of TTTA.
The department stated (September 2010) that calling for financial bids would
be countered by the architects registered with the COA in a Court of Law
citing the Architects Act, 1972 and Rules thereon. The reply is not acceptable
as the Architects Act and Rules do not prohibit calling for financial bids and
Government departments/Public Sector Undertakings/Statutory Boards call for
both technical and financial bids for architectural services.
137
Audit Report (Civil) for the year ended 31 March 2010
(ii)
Construction of
temporary dome
resulted in wasteful
expenditure of
` 3.28 crore
Wasteful expenditure on provision of temporary dome
The targeted date for completion of Block - ‘A’ was May 2010. The
agreement provided for completion of structural civil works in all respects in
12 months i.e. by November 2009. The design for the dome, which was a
main component, was completed by the consultant in August 2009 and the
work of construction of dome was entrusted to another contractor in
November 2009 for ` 17.80 crore. The agreement was signed in December
2009 only, due to delay in supply of detailed drawings of the dome by the
consultant. In the meantime, Government fixed 13 March 2010 as the date of
inauguration of the building. While accepting the fact that the structural dome
could not be constructed before the inauguration date, the consultant advised
(1 February 2010) the department to provide a prototype of the dome to study
the dome profile and the finished effect and to have a better understanding of a
large dome proposed to be constructed at a height of 100 feet. The work of
construction of the temporary dome was entrusted (March 2010) to a firm
without calling for tenders at a cost of ` 3.28 crore and got done. The
prototype dome had to be provided due to the failure of the department in
providing the permanent dome within the scheduled time. The design and
sanctioned estimate for the permanent dome did not provide for provision of a
temporary dome. Hence, the expenditure of ` 3.28 crore incurred on
construction of the temporary dome proved wasteful.
The department stated (September 2010) that the permanent dome could not
be constructed without studying and testing the wind effect, shape, etc. on
such a huge structure. The reply is not acceptable as the consultant while
furnishing the design of the dome initially had not suggested any such
prototype. Moreover, the decision to construct the temporary dome was taken
in February 2010 whereas the permanent dome work was entrusted in
November 2009 itself.
(iii)
Overpayment to contractor
As per the technical specifications and the nomenclature of the work provided
in the original agreement, the length of piles was to be measured, for payment
purposes, from the top of the pile shoe to the bottom of the pile cap. However,
while changing the design of the pile foundation, the nomenclature of the
work was changed in the supplementary agreement to effect payment for the
length of the pile up to the natural ground level instead of up to the bottom of
the pile cap. This resulted in overpayment to the contractor for the portion of
the pile length over the bottom of pile cap level. The overpayment made to
the contractor due to the excess length of the pile measured was ` 2.46 crore.
When the overpayment was brought (June 2010) to notice the SE replied
(June 2010) that restricting the pile length up to the level of the bottom of the
pile cap would involve excavation of a large volume of earth and consequent
extra expenditure, inadequate space for storing excavated earth and seepage of
water, etc. and hence the payment specification was adopted from shoe level
138
Chapter III - Integrated audit of a government department
to natural ground level. The reply is not acceptable as there was a separate
provision for earthwork excavation for casting the pile caps which indicated
that earthwork excavation was inevitable.
(iv)
Unauthorised financial benefit to contractor
The bid documents and agreement concluded with the contractor had not
provided for payment of secured advances for the materials brought to site.
This was also confirmed to the bidders during the pre bid meeting. However,
during execution, the contractor requested (August 2009) for payment of
advance on the value of materials brought to site. Their request was accepted
(August 2009) by the Principal Secretary to Government, PWD, during a
review meeting and the contractor was paid advance amounting to ` 3.37
crore by way of part payment against the material supplied in December 2009.
An amount of ` 76.06 lakh remained unadjusted as of June 2010. The
payment of advance in violation of agreement provision resulted in
unauthorised financial benefit of ` 10.85 lakh to the contractor by way of
interest at the rate of 14.5 per cent prescribed for mobilisation advance in the
agreement.
3.1.8.3
Non-adoption of IS specification in usage of cement
The Bureau of Indian Standards revised the specifications for using cement in
plain and reinforced cement concrete (RCC) in IS 456-2000. The revised
standards stipulated that higher compressive strength of cement concrete could
be achieved with lesser quantity of cement content than that provided in the
earlier standards.
Scrutiny of estimates of works revealed that the department had prepared the
estimates adopting 430.80 kg/cum for RCC at 1:1½:3 and 323.1 kg/cum for
RCC at 1:2:4 nominal mix and adopted the same proportion in execution of
building works. Though non-adherence to the revised IS 456-2000 was
commented upon in previous Audit Reports, the department had not adopted
the revised specification. Consequently, excess usage of cement i.e.,
130.80 kg/cum for nominal mix RCC 1:1½:3 and 23.10 kg/cum for RCC 1:2:4
was allowed.
It was specified that reduction of 30 kg/cum of cement concrete could be
achieved in case 40 mm aggregate (metal) was used instead of 20 mm
aggregate. However, the department had not reduced the cement quantity
even though 40 mm metal was used in CC 1:5:10. The excess usage of
cement in works due to non-adoption of revised specification had resulted in
avoidable expenditure of ` 3.54 crore.
When this was pointed out by Audit, the CE stated (September 2010) that the
revision of data based on IS 456-2000 was under the consideration of
Government and hence the present data was being followed. The reply is not
acceptable as the IS had been revised as early as in 2000 and the delay of
139
Audit Report (Civil) for the year ended 31 March 2010
nearly 10 years in revising the data was not justifiable as the non-revision led
to avoidable expenditure.
3.1.8.4
Quality Control
The responsibility of procurement of construction materials rested with the
contractors and there was no system of departmental issue of the same.
Testing of quality of materials procured by contractors and the quality of work
was done in private laboratories and technical institutions. The CE instructed
(September 2002) all SEs to form Quality Control cells at the circle level for
conducting quality control tests, periodical appraisal of the quality of various
works done and having a system of feedback for possible improvements. A
quarterly return on quality control inspections was required to be sent to the
CE by the Quality Control cells. The Quality Control cells had not been
established in four out of the five test-checked circles and in the remaining
circle, though formed, it was not functioning since October 2004. The
department continued to rely on results of sample tests and other quality
control tests done by other agencies.
During the exit conference, the CE stated that the works executed were being
checked by the Assistant Executive Engineers and Executive Engineers and
hence separate quality control wings were superfluous. The reply is not
acceptable as check measurements were done for the quantity of work
executed. Moreover, quality control also included testing of materials brought
to site by contractors, samples from concrete laid and other items of work to
ensure quality of work. The CE agreed to look into the matter.
3.1.8.5
Environmental issues
(i)
Non-utilisation of fly-ash bricks in buildings works
Based on a notification issued by the Ministry of Environment and Forests,
GOI, New Delhi, and considering the environmental advantages of fly ash, the
CE instructed (December 2008) all the circles to use fly-ash bricks in
construction works carried out in areas within the radius of 100 km from
thermal power stations. However, in 1,144 works costing ` 68.67 crore,
executed by the two divisions8 during 2008-09 and 2009-10, fly-ash bricks
were not utilised.
The department stated (September 2010) that the SEs and EEs would be
instructed to use fly-ash bricks in works.
(ii)
Non-utilisation of crushed stone sand in building works
A High-level committee constituted (September 2002) by the State
Government to survey rivers and river beds in the State recommended to find
an alternative material for sand and to help prevent the depletion of river sand
8
C&M Division, Thiruvallur and Tuticorin
140
Chapter III - Integrated audit of a government department
and to save the rivers from exploitation. The Honourable High Court, Madras
also gave a similar direction. The Buildings Research Station functioning
under the control of SE, P&D Circle, Chennai, after sustained research, had
made recommendations for the use of crushed stone sand as an alternative
material for river sand on techno-economic considerations.
Accordingly, the CE issued (May 2008) instructions to all the circles/divisions
of the department to use stone dust and quarry rubbish as an alternative to sand
to an extent of 30 per cent. However, quarry dust and crushed stone sand were
not used in any of the works involving 86,009 cu m of sand carried out during
2008-09 and 2009-10 in three test-checked divisions9 where crushed stone
sand was available. Non-utilisation of stone crushed sand in 53 works had
resulted in depletion of river sand to that extent.
The department stated (September 2010) that the rate of crushed stone sand
was higher when compared to the rate of river sand and hence the rate was not
approved by the Schedule of Rates Committee and that it would be included
on approval. The reply is not acceptable as the decision to use alternative
material was made to save the rivers from exploitation. The rate for the item
could have been included in the Schedule of Rates for the year 2009-10 for
adoption in estimates for the work taken up during 2009-10.
3.1.9
Other points of interest
3.1.9.1
Non-functioning of the Hazard Safety Cell
GOI recommended (April 2004) constitution of a Hazard Safety Cell (HSC)
under the direct supervision and control of the Engineer-in-Chief of the State
PWD as an advisory body for proper enforcement of the buildings code in all
future constructions, thereby ensuring the safety of buildings and structures
from all hazards such as earthquakes/cyclones, etc. Accordingly, HSC headed
by the SE, P&D Circle, Chennai with the existing staff of EE, AE, AEE and a
Draughting Officer of Building Centre Division was established (May 2005)
by Government. However, no additional staff was posted for effective
functioning as stipulated in the Government order. As a result, vital functions
like scrutiny of plans for ‘Government buildings and Private building’ were
not carried out. The very purpose of establishing the HSC by GOI/State
Government was defeated, despite the fact that Tamil Nadu comes under low
to moderate seismic prone zone.
The department stated (September 2010) that the formation of HSC with the
existing staff was a temporary initiative only. The reply is not acceptable as
the Government formed the HSC more than five years ago but no effective
functioning of the HSC had taken place to ensure and certify the safety of
buildings, particularly multistoried buildings.
9
C&M Divisions Dharmapuri, Salem and Villupuram.
141
Audit Report (Civil) for the year ended 31 March 2010
3.1.9.2
Under-performance of a laboratory
A laboratory was functioning under the control of the Building Centre and
Conservation Division for conducting quality control tests and research works
relating to problems connected with soil, cement, concrete, other building
materials, etc.
A review of the records maintained by the laboratory revealed that only 61
tests were carried out during 2005-10. Concrete cube tests were conducted for
the work of construction of a new complex for the Tamil Nadu Legislative
Assembly at the foundation stage only. Thereafter, no test was carried out, as
no request was forthcoming from the authorities concerned. As no physical as
well as financial target had been fixed, the purpose for which the laboratory
was established stood defeated.
The department stated (September 2010) that the proposals for improving the
laboratory and increasing the number of tests would be submitted soon.
3.1.9.3
Non renewal of lease agreements
Note 4 under Para 275 of the Tamil Nadu Public Works Department
(TNPWD) Code specifies that the period of lease in respect of Government
buildings given for commercial and other purposes at market rates of rent
would be restricted to a period of three years. As per the CE’s instructions
(November 1989), the rent for the Government buildings should be got fixed
once in three years. Scrutiny of records of the CE indicated that 48 lease
agreements were not renewed on expiry of lease periods and the proposals for
revision of rent were pending at various levels (SEs/EEs - 30 cases; CE seven cases and the Government - 11 cases).
3.1.10
More funds were
spent on maintenance
of guest houses/VIP
residences
Maintenance of buildings
There were 35,548 non-residential and 6,760 residential buildings under the
maintenance control of PWD. The department was to provide funds in its
budget for maintenance of non-residential and residential buildings of Judicial,
Land Revenue, Police, Public Works, Registration, Transport and other
administrative departments and monuments and memorials. For other
departments, provision of funds was made in their respective budgets. The
details of budget provisions made and expenditure incurred on maintenance of
residential and non-residential buildings by the department and the
expenditure on Government guest houses and VVIP residences during
2005-10 are given in Table 9.
142
Chapter III - Integrated audit of a government department
Table 9: Budget provision and expenditure on maintenance of buildings
(` in crore)
Year
Non-residential buildings
For all buildings
P
Residential buildings
For guest houses
E
P
E
For all buildings
P
For VVIP residences
E
P
E
2005-06
10.98
9.68
6.15
5.76
16.71
16.20
9.11
8.69
2006-07
12.58
11.09
6.85
6.41
19.18
18.50
11.20
10.56
2007-08
13.04
11.81
7.21
6.80
15.87
15.36
7.85
7.50
2008-09
12.26
11.89
7.77
7.40
14.86
14.53
6.06
5.90
2009-10
12.11
11.15
7.06
6.48
15.54
14.88
6.19
5.84
Total
60.97
55.62
35.04
32.85
82.16
79.47
40.41
38.49
P: Provision;
E: Expenditure
(Source: Appropriation Accounts)
Fifty-eight per cent of the total allocation for the State for maintenance of nonresidential buildings and 49 per cent of the total allocation for maintenance of
residential buildings were earmarked for maintenance of Government guest
houses and VVIP residences respectively indicated that all other Government
residential and non-residential buildings were given less importance for
maintenance.
3.1.10.1
Shortfall in provision of funds
(i)
Test check of records of six out of 12 C&M Divisions revealed that
there were shortfalls in provision of funds for maintenance of non-residential
and residential buildings as indicated in Table 10.
Table 10: Details of funds provided and expenditure incurred on maintenance during
2005-10
(` in lakh)
Name of the
Division
Funds sought for
Office/
Residential
Building
Inspection
Bungalow/
Guest
House/
VIP
Residence
Funds provided
Office
Building/
Residential
Building
Inspection
Bungalow/
Guest
House/VIP
Residence
Expenditure
Office
Building/
Residential
Building
Inspection
Bungalow/
Guest
House/
VIP
Residence
2059-Public Works
Virudhunagar
36.50
64.40
18.84
24.97
18.27
23.60
Pudukottai
132.50
227.24
55.46
68.53
42.77
66.47
Trichy
112.52
213.52
52.00
105.43
51.87
98.87
South Presidency
Division
127.30
281.67
68.00
190.46
57.94
179.19
Thiruvallur
118.03
122.80
50.06
60.67
44.39
48.48
143
Audit Report (Civil) for the year ended 31 March 2010
(` in lakh)
Name of the
Division
Funds sought for
Office/
Residential
Building
Funds provided
Inspection
Bungalow/
Guest
House/
VIP
Residence
Office
Building/
Residential
Building
Expenditure
Inspection
Bungalow/
Guest
House/VIP
Residence
Office
Building/
Residential
Building
Inspection
Bungalow/
Guest
House/
VIP
Residence
2216-Housing
Virudhunagar
149.77
-
54.53
-
52.47
-
Pudukottai
376.51
-
53.46
-
56.75
-
Trichy
425.16
-
152.03
-
151.20
-
South Presidency
Division
730.70
4,157.57
499.00
3,216.50
493.66
3,153.82
Thiruvallur
335.90
-
122.75
-
119.48
-
(Source: Divisional Records)
In view of inadequate provision of funds for maintenance, the divisions were
forced to maintain less number of buildings.
(ii) Audit also observed that importance was given for maintenance of
inspection bungalows/guest houses compared to other buildings. Table 11
indicates the expenditure incurred on maintenance of inspection bungalows/
guest houses and other buildings.
Table 11: Details of expenditure incurred on maintenance of buildings during 2005-10
(` in lakh)
Name of the
Division
Office Building/Residential
Building
No. of
Buildings
Plinth
Area
(in sq.
m.)
Expenditure
Inspection Bungalow/Guest
House/VIP Residence
No. of
Buildings
Plinth
Area
(in sq.
m.)
Expenditure
Percentage of
expenditure
on Inspection
Bungalow/
Guest
House/VIP
Residence
Virudhunagar
15
3,037
18.27
6
1,877
23.60
56
Pudukottai
20
2,625
42.77
24
2,146
66.47
61
Trichy
44
7,776
51.87
13
3,651
98.87
66
South
Presidency
Division
4
9,419
57.94
84
63,724
3,333.01
98
Thiruvallur
33
2,631
44.39
6
2,268
48.48
52
(Source: Divisional Records)
In view of lesser provision of funds for maintenance of other buildings, the
possibility of those buildings losing their life span could not be ruled out.
144
Chapter III - Integrated audit of a government department
3.1.11
Manpower
Adequate and well-equipped manpower is one of the pre-requisites for proper
planning, implementation and monitoring of various schemes and efficient
functioning of an organisation.
3.1.11.1
Norms for workload not revised
The Government had fixed (December 1991) norms for workload as
` 2.20 crore per division in respect of city areas and ` 1.80 crore per division
in respect of mofussil areas. Since then, the expenditure for works increased
manifold due to increase in cost of construction materials and labour. The
norms were, however, had not been revised ever after 18 years.
The department stated that proposals would be sent for revision of workload
norms.
3.1.11.2
More number of
vacancies in technical
cadre
Vacant posts
The department had a number of vacancies, both in the technical and nontechnical cadres and the posts remained vacant for long periods. The details of
technical cadres where there were vacancies are given in Appendix 3.6.
3.1.12
Internal control and monitoring
3.1.12.1
Internal control
The internal control mechanism in a Government department is meant to
ensure that its activities are carried out according to the prescribed rules and
regulations and in an economical, efficient and effective manner. An internal
control system and strict adherence to Statutes, Codes and Manuals minimize
the risk of errors and irregularities and help to protect resources against loss
due to waste, abuse and mismanagement. The deficiencies noticed in the
internal control system are as follows:
(i)
Para 550 of the PWD Accounts code stipulated that remittances into
and drawals from treasuries should be reconciled with divisional figures
immediately after the month of transactions. Scrutiny of statements of
Schedule of Settlement with Treasuries in the test-checked divisions revealed
that departmental remittances for ` 52.28 lakh (339 items) were not
acknowledged by the treasuries. Similarly, 202 items amounting to ` 6.19
lakh accounted for by treasuries were not accounted for in departmental books
(Appendix 3.7). The remittances which were not acknowledged by treasuries
were pending clearance for periods ranging from one to 19 years.
(ii)
Para 419 of the Tamil Nadu Public Works Account (TNPWA) Code
stipulates maintenance of Miscellaneous Public Works Advance registers to
watch advance payments made to suppliers, recoveries/adjustment of sales on
145
Audit Report (Civil) for the year ended 31 March 2010
credit, excess expenditure incurred on deposit works, losses, retrenchments
etc.
Scrutiny of the registers in the test-checked divisions, revealed that advances
to suppliers, material cost to be recovered, losses or retrenchment, etc.
amounting to ` 85.09 lakh in respect of 90 items had remained unadjusted for
periods ranging between two to 29 years.
(iii)
Para 463 (iii) of the TNPWA Code stipulated that the deposits
unclaimed for more than three complete account years should be credited to
Government as lapsed deposits.
(a)
A total of 599 items of deposits amounting to ` 2.04 crore due for
lapsing had not been lapsed to Government account for periods ranging
from one to 21 years by the test-checked divisions.
(b)
A total of 3,405 interest-bearing securities pledged in favour of
divisional officers amounting to ` 44.44 lakh had not been lapsed to
Government account for periods ranging from 1 to 41 years.
(c)
A total of 167 demand drafts (DD) for ` 3.94 lakh relating to the
period after 2005-06 were kept in the test-checked divisions. Even
though the DDs were to be encashed as and when received and
credited to Government Account, due to failure of the divisions to
encash the same in time, the DDs became time-barred and unrealisable.
(d)
A total of 1,584 items amounting to ` 15.82 lakh received in the forms
of Kisan Vikas Patras, National Savings Certificates, etc. which
remained unclaimed for more than three accounting years, were found
not pledged in favour of the EE concerned as prescribed under Para
456 of TNPWA Code. This would result in loss of revenue to
Government as the department would not be able to realize them due to
non-pledging in its favour.
(iv)
Para 216 of the TNPWA Code stipulates that completion reports (CR)
should be prepared for all the works completed and finally paid for. It was
seen that CRs in respect of 84 works in test-checked divisions, were not
recorded even though the works were completed one to six years back.
(v)
Para 143 of the TNPWD Code stipulated that Standard Measurement
Books should be maintained to facilitate preparation of estimates for
maintaining and carrying out periodical repairs to buildings, showing the
detailed measurements of each item of work in the buildings which are usually
subjected to renewal periodically. However, Standard Measurement Books
were not maintained in any of the test-checked divisions.
The department stated that the Executive Engineers would be addressed to
take action to clear the pendency in the above items.
(vi)
Para 261 and 262 of the TNPWD Code read with the CE’s instructions
(April 2001) stipulated that each Executive Engineer should maintain a
Register of Public Buildings (RPB) with complete data on the buildings. As
the buildings constructed by the PWD formed part of the fixed assets of the
146
Chapter III - Integrated audit of a government department
State, details of improvements, alteration and additions carried out in each
year should also have been entered in the Register. However, in test-checked
divisions 3,038 buildings completed at a cost of ` 574.87 crore under various
schemes during the period 2005-09 were not entered in such Registers.
3.1.12.2
Internal audit
Internal audit had been completed by the CE in 13 out of 17 circles during the
year 2007-08. No internal audit was conducted during 2008-09 and 2009-10.
The period up to which audit was completed by the CE in respect of five units
is furnished in Table 12.
Table 12: Arrears in internal audit
Name of the Circle
Date of audit by CE
Period of accounts covered
Thirunelveli Circle
22.11.2008
12/2004 to 11/2006
Thoothukudi Circle
22.11.2008
11/2004 to 10/2006
Salem Circle (Civil)
13.12.2006
4/2004 to 31.3.2006
Salem Circle (Electrical)
17.12.2009
8/2005 to 7/2007
Public Works Department
Staff Training Institute
27.04.2009
3/2004 to 2/2006
(Source: Details furnished by the department)
The department attributed the arrears to manpower shortage.
3.1.12.3
Response to Audit
The Principal Accountant General (Civil Audit) conducts audit of the Public
Works Department (Buildings) and its subordinate offices and the
irregularities are reported through Inspection Reports (IRs). There were 279
paragraphs included in 90 IRs pending as of July 2010 as shown in Table 13.
Table 13: Pending IRs and paragraphs
Year
Number of IRs
2004-05
1
3
2005-06
3
4
2006-07
3
4
2007-08
16
26
2008-09
32
80
2009-10
31
133
2010-11
4
29
90
279
Total
3.1.13
Number of
paragraphs
Conclusion
Budgeting was unrealistic in view of large-scale re-appropriations and
persistent savings under ‘Direction and Administration’. The Twelfth Finance
147
Audit Report (Civil) for the year ended 31 March 2010
Commission grants for maintenance of buildings and heritage conservation
were not fully availed of. Cases of violation of the provisions of the Tamil
Nadu Transparency in Tenders Act, overpayment to contractor, wasteful
expenditure, avoidable expenditure and extension of undue benefit to
contractor were noticed during audit.
3.1.14
Recommendations
¾
Large-scale reappropriations and surrender of funds at the end of
financial years should be avoided.
¾
Adequate funds should be provided for maintenance of office and
residential buildings.
¾
Technical specifications prescribed by the Bureau of Indian Standards
need to be followed scrupulously in order to effect economy and to
ensure quality in execution of works.
¾
Quality Control cells should be established in all circles.
The above points were referred to Government in September 2010. Reply had
not been received (November 2010).
Chennai
The
(REVATHI BEDI)
Principal Accountant General (Civil Audit)
Tamil Nadu and Puducherry
Countersigned
New Delhi
The
(VINOD RAI)
Comptroller and Auditor General of India
148
Appendix 1.1
(Reference: Paragraph 1.1.5; Page 4)
Sample affiliated colleges
Sl.No.
Name of the College
1
J.A. Institute of Engineering & Technology, Koyambedu
2
Adhi College of Engineering and Technology, Pazhaiyaseevaram
3
G.K.M. College of Engineering and Technology, Ayyankoilpattu
4
Kanchi Pallavan Engineering College, Kolivakkam, Iyyengarkulam
5
Lord Venkateshwara Engineering College, Pulliyampakkam Village
6
Panimalar Engineering College
7
Panimalar Institute of Technology, Poonamallee
8
Thirumalai Engineering College, Kilambi Village
9
Bhajarang Engineering College, Veppampattu
10
Sakthi Engineering College, Thiruninravur (Near Avadi)
11
Velammal Engineering College, Ambattur, Red Hills Road
12
Kamban Engineering College, Mathur Village
13
Sri Nandhanam College of Engineering and Technology, Tirupattur
14
A.R. Engineering College, Vadakachipalayam
Sample autonomous centres
Sl.No.
Name of the autonomous centre
1
Centre for Academic courses
2
Centre for Admissions
3
Centre for Affiliation of Institutions
4
Centre for Student Affairs
5
Centre for Distance Education
6
Centre for Entrance Examination
7
Additional Controller of Exams (Constituent colleges)
Controller of Exams (Affiliated colleges)
8
University Library
9
Centre for Technology Development and Transfer
10
Centre for Entrepreneurship Development
11
Centre for University Industry Collaboration
12
Centre for Nano Science and Technology
149
Audit Report (Civil) for the year ended 31 March 2010
Sample university/constituent engineering colleges
Sl.No.
Name of the college
1
College of Engineering, Guindy, Chennai
2
University College of Engineering, Villupuram
Sample Government engineering college
Sl.No.
1
Name of the college
Thanthai Periyar Government Institute of Technology, Vellore
150
Appendices
Appendix 1.2
(Reference: Paragraph 1.1.8.3(ii); Page 18)
Courses run continuously with Conditional Provisional Affiliation (CPA)
Sl.
No.
1.
2.
3.
4.
Name of the College
A.M.S. College of Engineering,
Nizara Educational Campus, Muthapudupet,
Avadi - I.A.F 600055.
Adhiparasakthi College of Engineering,
G.B. Nagar, Kalavai, Arcot Taluk,
Vellore District - 632506
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
23.
24.
25.
26.
27.
28.
B.Tech.
B.E.
B.E.
B.Tech.
M.B.A.
Adhiparasakthi College of Engineering,
Melmaruvathur,
Melmaruvathur Post,
Cheyyar Taluk,
Kancheepuram District
603 319
Alpha College of Engineering
No.34 Udayavar Koil Village,
Thirumezhisai, Poonamallee, Thiruvallur
Dist, Chennai - 602107
B.E.
B.E.
B.Tech.
M.E.
M.C.A.
B.E.
B.E.
B.E.
B.Tech.
Anand Institute of Higher Technology,
Kalasalingam Nagar, Old Mahabalipuram
Road,Kazhipattur Village, Chengalpattu
Taluk,Kancheepuram District - 603103
B.E.
B.E.
B.E.
20.
22.
B.E.
B.E.
19.
21.
Degree
B.E.
Annai Teresa College of Engineering,
Cuddalore – Ulundurpet Road,Thirunavalur
Village, Thirunavalur Post,Ulundurpet
Taluk,Villupuram District - 607 204.
B.E.
B.E.
B.E.
B.Tech.
Arignar Anna Institute of Science and
B.E.
Technology, Pennalur Village, Pennalur Post
office, Sriperumpudur Taluk, Kancheepuram
B.E.
District - 602 105
B.E.
B.Tech.
Course
Computer Science and
Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Business Administration
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Thermal Engineering
Computer Application
Bio Medical Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Electronics and
Instrumentation Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
151
2006-07
Academic year
2007-08
2008-09
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
29.
30.
31.
Name of the College
Arulmigu Meenakshi Amman College of
Engineering,
Moranam – Kalavai Road, Vadamavandal
Village, Namandi Post Office, Cheyyar
Taluk, Thiruvannamalai District – 604 410
32.
Degree
B.E.
B.Tech.
M.B.A.
B.Tech.
M.B.A.
Civil Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Instrumentation and Control
Engineering
Mechanical Engineering
Bio Technology
Chemical Engineering
Information Technology
Applied Electronics
Computer Science and
Engineering
Business Administration
Business Administration
(Part Time)
Computer Application
Electronics and
Communication Engineering
Power Electronics and
Drives
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electronics and
Communication Engineering
Electrical and Electronics
Engineering
Information Technology
Business Administration
Information Technology
Business Administration
M.C.A.
Computer Application
B.E.
B.E.
B.E.
33.
34.
35.
36.
37.
38.
B.E.
B.Tech.
B.Tech.
B.Tech.
M.E.
39.
40.
M.B.A.
41.
42.
43.
44.
45.
46.
47.
48.
M.E.
M.B.A.
M.C.A.
Arunai Engineering College,
Mathur,
Tiruvannamalai – 606 603
Asan Memorial College of Engineering &
Technology,
Oragadam Road, Thandarai Village,Peria
Irumbedu P.O., (Via) Manambathi,
Chengalpattu – 603105.
49.
50.
51.
52.
53.
54.
55.
M.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Bharathidasan Engineering College,
MGR Nagar, K.Bhadarapalli Village,
K.Bandarapalli post, Tirupattur Taluk,
Vellore District – 635852
B.E.
B.E.
B.Tech.
C.Abdul Hakeem College of Engineering
and Technology,
Hakeem Nagar, Melvisharam – 632 509,
Vellore District
56.
57.
58.
59.
60.
61.
B.E.
B.E.
Bhajarang Engineering College,
Ayathur Village, Veppampattu R.S,
Thiruvallur District - 602024.
B.E.
B.E.
B.E.
D.M.I. College of Engineering,
Palanchoor, Mevalurkuppam ‘B’
Village,Nazrethpet Post, Kancheepuram
District - 602 103.
Course
152
2006-07
CPA
Academic year
2007-08
2008-09
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
Provisional
Provisional
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Permanent
CPA
CPA
Provisional
CPA
CPA
Permanent
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Appendices
Sl.
No.
62.
63.
64.
65.
66.
67.
68.
Name of the College
Dhaanish Ahmed College of Engineering,
NH48 (Kancheepuram High Road),
Vanchuvanchery, Padappai Post,
Sriperumpudur Taluk, Kancheepuram
District – 601 301.
Degree
M.B.A.
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Business Administration
M.C.A.
Computer Application
B.E.
B.E.
B.E.
Dhanalakshmi College of Engineering,
Manimangalam Village, Sriperumpudur
Taluk, Kancheepuram District - 601301.
Dr.Paul’s Engineering College, Pauls
Nagar, Pulichapallam Village,Vanur Taluk,
Villupuram
District – 605109.
69.
B.E.
B.E.
B.E.
70.
71.
B.Tech.
72.
73.
74.
M.B.A.
M.C.A.
75.
76.
77.
78.
79.
B.E.
E.V.P. Engineering College,
EVP Santhosa Nagar, Chennai
Bangalore Highway
Chembarambakkam, Thiruvallur,
Chennai – 602 103
85.
86.
87.
88.
89.
B.E.
B.E.
80.
81.
82.
83.
84.
B.E.
B.E.
G.G.R. College of Engineering,
Pillayarkuppam, Chennai Bangalore
Highway,Perumugai Post, Vellore – 632 009
B.E.
B.E.
B.E.
B.E.
B.Tech.
B.Tech.
G.K.M. College of Engineering and
Technology,
Alappakkam-Mappedu
Road, G.K.M Nagar,
Chennai – 600063
Course
B.E.
B.E.
B.E.
M.E.
M.E.
M.Sc
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Electronics and
Instrumentation Engineering
Business Administration
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Bio Technology
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Computer Aided Design
Computer Science and
Engineering
Information Technology - 5
Years
153
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
90.
91.
Name of the College
Ganadipathy Tulsi’s Engineering College,
Chittoor–Cuddalore Road, Kaniyambadi,
Vellore-102
92.
96.
M.E.
Gojan School of Business & Technology,
Alamathy 80, Feet Road, Alamathi,
Chennai – 600 052.
Hindustan College of Engineering,
Old Mahabalipuram Road, Padur Village,
Padur Post Office, Chengalpattud,
Kancheepuram District – 603 103
111.
112.
113.
114.
118.
119.
120.
121.
122.
B.E.
B.Tech.
I.F.E.T. College of Engineering,
East Pondy Road, Gangarampalayam,
Valavanur (Post) Villupuram – 605 108
B.E.
B.E.
B.E.
B.E.
B.Tech.
Idhaya Engineering College for Women,
Idhaya Nagar, Nainarpalayam Road,Chinna
Salem – 606201, Villupuram District
B.E.
B.E.
B.Tech.
J.A. Institute of Engieering & Technology
No.42,2, Srinivasa Nagar II Street,
Koyambedu, Chennai – 600 017.
115.
116.
117.
B.E.
B.E.
B.E.
B.E.
107.
108.
109.
110.
B.E.
B.E.
103.
106.
B.E.
B.E.
102.
104.
105.
B.E.
B.Tech.
97.
98.
99.
100.
101.
B.E.
B.E.
93.
94.
95.
Degree
B.E.
B.E.
B.E.
B.E.
Jeppiar Engineering College,
Jeppiaar Nagar, Old Mahapaliburam
Road,Chennai – 600 119.
Jerusalem College of Engineering,
Velachery Main Road, Narayanapuram,
Pallikkaranai, Gowrivakkam Post,
Kancheepuram District - 601 302.
B.E.
B.Tech.
M.C.A.
B.E.
B.E.
B.Tech.
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Aeronautical Engineering
Automobile Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Electronics and
Instrumentation Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Computer Science and
Engineering
Information Technology
Computer Application
Bio Medical Engineering
Computer Science and
Engineering
Information Technology
154
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Permanent
CPA
CPA
CPA
CPA
Permanent
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
Appendices
Sl.
No.
123.
124.
125.
126.
127.
128.
Name of the College
K.C.G. College of Technology,
Old Mahabalipuram Road,Karapakkam
Village, Sholinganallur Post
Office,Chengalpattu Taluk, Kancheepuram
District - 600 096.
Kalsar College of Engineering,
109, Mannur Village, Sriperambudur Taluk,
Kancheepuram District - 602 105 .
129.
130.
131.
132.
Kamban Engineering College,
Chitoor-Cuddalore National, Highway,
Mathur Village, Tiruvannamalai Town,
Mathur Post, Tiruvannamalai Taluk,
Tiruvannamalai District – 606603
Kanchi Pallavan Engineering College,
Kolivakkam,Iyyengarkulam Post - 631502
Kancheepuram Taluk & District
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
B.E.
B.Tech.
M.E.
Mechanical Engineering
Information Technology
VLSI Design
M.C.A.
Computer Application
CPA
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Karpagavinayaga College of Engineering
and Technology, G.S.T. Road,Chinna
Kollambakkam Village,Palayanoor Post,
Maduranthagam Taluk,Kancheepuram
District – 603 308.
B.E.
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
Kings Engineering College,
Irungattu Kottai,
Sriperumbudur, Chennai – 602 105.
B.E.
B.E.
B.E.
B.Tech.
Lakshmichand Rajani College of
Engineering and Technology, Kanchipadi
Village, Thiruthani Taluk - 631204
Course
2006-07
Provisional
CPA
CPA
B.E.
133.
134.
135.
136.
Degree
B.E.
B.E.
B.E.
B.Tech.
Lord Venkateshwara Engineering College, B.E.
Pulliyampakkam Village,Walajabad Post
office, Kancheepuram Taluk, Kancheepuram B.E.
District – 631 605
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Computer Science and
CPA
Engineering
Electrical and Electronics
CPA
Engineering
Electronics and
CPA
Communication Engineering
Computer Science and
Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Application
Computer Science and
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Civil Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Application
155
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
157.
158.
159.
160.
161.
162.
Name of the College
Maamallan Institute of Technology
Maamallan Nagar, Vadamangalam,
Sriperumpudur – 602105.
Madha Engineering College,
Madha Nagar, Somangalam Road,
Kundrathur Village, Kundrathur Post Office,
Sriperumpudur Taluk, Kancheepuram
District - 600069
Degree
B.E.
B.E.
B.Tech.
B.E.
B.E.
B.E.
163.
164.
165.
166.
B.Tech.
B.Tech.
B.E.
167.
168.
169.
M.B.A.
M.C.A.
170.
M.E.
Magna College of Engineering,
Magaral Village, Koduvalli Post office,
Thiruvallur Taluk, Thiruvallur District,
Chennai 600055.
171.
172.
173.
174.
175.
B.E.
B.E.
B.E.
B.E.
B.E.
Mailam Engineering College,
Mailam – 604304, Tindivanam Taluk,
Villupuram District.
176.
B.E.
B.E.
B.E.
177.
178.
179.
B.E.
B.Tech.
180.
181.
M.E.
182.
183.
184.
M.B.A.
M.C.A.
185.
186.
187.
188.
189.
190.
M.E.
M.E.
Meenakshi College of Engineering,
No 12, Vembuliamman Koil St,
Virugambakkam, Chennai - 92
B.E.
B.E.
M.B.A.
Meenakshi Sundararajan Engineering
College,
363, Arcot Road,
Kodambakkam,
Chennai – 600 024.
Misrimal Navajee Munoth Jain
Engineering College,
Guru Marudhar Kesari Building,
Jyothi nagar,Thorapakkam,
Chennai - 600096
B.E.
B.E.
B.Tech.
M.E.
Course
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Civil Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Bio Technology
Information Technology
Aeronautical Engineering
Power Electronics and
Drives
Business Administration
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Engineering Design
Power Electronics and
Drives
Business Administration
Computer Application
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Business Administration
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Power Electronics and
Drives
156
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Appendices
Sl.
No.
191.
192.
193.
194.
195.
196.
197.
Name of the College
Mohamed Sathak A.J. College of
Engineering,
Old Mahabalipuram Road, Egattur Village,
Kelambakkam Post Office, Chengelpet
Taluk, Kancheepuram
District - 603 103.
200.
P.B. College of Engineering,
Irungkattukottai,
Sriperumbudur – 602105
204.
205.
206.
P.M.R. Institute of Technology,
Adayalampattu,
Chennai – 602 102.
210.
211.
212.
213.
214.
215.
216.
217.
218.
219.
220.
221.
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech
P. T. Lee Chengalvaraya Naicker College
of Engineering and Technology, Oovery
Village, Kancheepuram Dt. – 631 502.
Pallavan College of Engineering,
Thimmasamudram, Iyyengarkulam,
Kancheepuram Taluk, Kancheepuram
District - 631502
207.
208.
209.
B.E.
B.E.
201.
202.
203.
B.E.
B.E.
B.Tech.
198.
199.
Degree
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Panimalar Engineering College, Bangalore
Trunk Road, Varadharajapuram,
Nasareth Pettai (Post),
Poonamalle (Taluk),
Chennai - 602 103.
Prathyusha Engineering College,
Poonamallee-Thiruvallur Road, Aranvayal
Kuppam Village, Aranvayal Post,
Thiruvallur Taluk - 602025.
B.E.
B.Tech.
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
Prince Shri Venkateshwara Padmavathy
Engineering College,
Medavakkam
– Mambakkam Road, Ponmar Village,
Ponmar Post office, Chengalpattu Taluk,
Kancheepuram District - 600048
B.E.
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Electronics and
Instrumentation Engineering
Electronics and
Communication Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Bio Medical Engineering
Electronics and
Communication Engineering
Information Technology
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Application
157
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
222.
223.
Name of the College
231.
232.
233.
234.
235.
250.
251.
252.
253.
CPA
CPA
M.E.
VLSI Design
CPA
CPA
Provisional
B.E.
B.E.
B.E.
Aeronautical Engineering
Automobile Engineering
Bio Medical Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Bio Technology
Information Technology
Communication Systems
Computer Science and
Engineering
Power Electronics and
Drives
Software Engineering
Bio Technology
Computer Application
Bio Medical Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Petroleum Engineering
Information Technology
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Permanent
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
B.E.
B.Tech.
B.Tech.
M.E.
M.E.
243.
249.
CPA
B.E.
238.
239.
240.
241.
242.
244.
245.
246.
247.
248.
Business Administration
B.E.
237.
M.E.
Rajiv Gandhi College of Engineering,
Nemili Village, Sriperumbudur,
Kancheepuram District - 602 105.
Academic year
2007-08
2008-09
M.B.A.
B.E.
236.
2006-07
B.E.
B.Tech.
M.B.A.
M.C.A.
B.Tech.
B.E.
R.M.D. Engineering College,
G.N.T Road, Kavaraipettai Village,
Kavaraipettai Post office, Gummidipoondi
Taluk, Thiruvallur
District - 601 206.
R.M.K. Engineering College,
G.N.T Road, N.H.No 5, Kavaraipettai
Village, Kavaraipettai Post office,
Gummidipoondi Taluk,
Thiruvallur District - 601 206.
Rajalakshmi Engineering College,
Rajalakshmi Nagar, Thandalam,
Sriperumbudur Taluk, Kancheepuram
District, Chennai – 602105
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Business Administration
Computer Application
Information Technology
Priyadarshini Engineering College,
B.E.
Chettiyappanur Village & Post, Vaniyambadi
- 635 751, Vellore District
B.E.
224.
225.
226.
227.
228.
229.
230.
Degree
M.E.
M.Tech
M.C.A.
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
158
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
Appendices
Sl.
No.
254.
255.
Name of the College
Ranipettai Engineering College,
Thenkadappanthangal, Wallajah Taluk,
Vellore District - 632513
256.
257.
258.
259.
260.
261.
262.
263.
264.
280.
281.
282.
283.
284.
285.
286.
B.E.
B.E.
B.Tech
S.A. Engineering College
Veeraraghavapuram,Thiruverkadu post,
Tiruvallore
District - 600 077
B.E.
B.E.
B.Tech.
M.E.
M.E.
M.E.
M.B.A.
M.C.A.
S.K.P Engineering College
Chinnakangiyanur,
Tiruvannamalai - 606611
B.E.
B.E.
B.E.
274.
275.
276.
277.
279.
B.E.
B.E.
273.
278.
B.E.
B.Tech.
Royal College of Engineering and
Technology,
East Coast Road,
Poonjeri Village, Thirukkalukundram Taluk,
Kancheepuram District-603104
268.
272.
B.E.
B.E.
265.
266.
267.
269.
270.
271.
Degree
B.E.
B.Tech.
M.E.
M.E.
S.K.R. Engineering College,
Agarmmel village,
Poonamallaee Post & Taluk,
Thiruvallur – 602 103
B.E.
B.E.
B.E.
B.Tech.
M.B.A.
M.C.A.
Loyola Institute of Technology,
(Formerly S.M.Kader Engineering College),
Maduramangalam, Pannur Post Office,
Sriperunmbudur Taluk,
Kancheepuram District – 602 108
B.E.
B.E.
B.Tech
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronic
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Communication Systems
Embedded System
Technologies
Product Design and
Development
Business Administration
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Applied Electronics
Computer Science and
Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Business Administration
Computer Application
Electrical and Electronic
Engineering
Electronics and
Communication Engineering
Information Technology
159
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
Provisional
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
287.
288.
289.
290.
291.
292.
293.
294.
295.
Name of the College
SAMS College of Engineering and
Technology,
82,Panapakkam, Chennai-Thirupathi Road,
Periyapalayam, Uthukkotai Taluk,
Thiruvallur District - 600102
Saraswathi Velu College of Engineering
Jambukulam Road,
Melvenkatapuram (Vill), Katrambakkam
Post, Walajah Taluk,
Vellore District – 631102.
Degree
B.E.
B.E.
B.Tech.
B.E.
B.E.
B.E.
B.Tech.
Saveetha Engineering College
Saveetha Nagar, Thandalam Village,
Thandalam Post, Sriperumbudur Taluk,
Kancheepuram District - 602 105.
296.
B.E.
B.E.
B.E.
297.
298.
299.
B.E.
B.Tech.
300.
301.
302.
303.
M.E.
M.B.A.
M.C.A.
304.
305.
306.
307.
308.
M.E.
Shree Motilal Kanhaiyalal Fomra Institute
B.E.
of Technology
Old Mahabalipuram Road, Thaiyur Village,
B.E.
Kelambakkam,
Chengelput Taluk,
B.Tech.
Kancheepuram District - 603 103.
M.C.A.
Shri Andal Alagar College of Engineering
B.E.
#6,G.S.T. Road, Mamandur – 603111
Madurantakam Taluk,
B.E.
Kancheepuram District.
309.
310.
311.
312.
313.
314.
315.
316.
317.
318.
319.
320.
321.
B.E.
B.E.
B.Tech.
B.Tech.
Sree Sastha Institute of Engineering and
Technology
Madras-Bangalore
Highway,Chembarambakkam
Village,Poonamalle Taluk,Thiruvallur
District - 602 103.
B.E.
B.E.
B.E.
B.Tech.
B.Tech.
M.E.
M.E.
M.B.A.
M.C.A.
Course
Electronics and
Communication Engineering
Computer Science and
Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Applied Electronics
Business Administration
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Information Technology
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Bio Technology
Information Technology
Computer Science and
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Bio Technology
Information Technology
Computer Science and
Engineering
VLSI Design
Business Administration
Computer Application
160
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Appendices
Sl.
No.
322.
323.
324.
325.
326.
327.
328.
329.
330.
331.
332.
333.
334.
335.
336.
337.
338.
Name of the College
Sri Balaji Chockalingam Engineering
College
Irumbedu Village,
Arni Taluk,
Thiruvannamalai
District – 632 317
343.
344.
345.
346.
347.
348.
349.
350.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Sri Krishna Engineering College,
Panapakkam Village,
Serpanancherry Post (Near Padappai),
Sri Perumpudur Taluk, (Tambaram Via)
Kancheepuram District-601 301.
B.E.
B.E.
B.E.
B.Tech.
Sri Lakshmi Ammal Engineering College,
Thiruvencheri, Selaiyur,
Kancheepuram Dist. 600 073.
Sri Muthukumaran Institute of
Technology
Chakkarayapuram (Near Poonamallee),
Kundrathur Road,Near Mangadu,
Chennai - 600 069.
Sri Nandhanam College of Engineering
and Technology
Molagarampatti,
Tirupattur - 635601.
339.
340.
341.
342.
Degree
B.E.
B.E.
B.E.
B.Tech.
M.E.
M.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Sri Padmavathy College of Engineering,
Mevalur Kuppam,Valarpuram post,
Kancheepuram District – 602105.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Sri Ram Engineering College Perumalpattu B.E.
Village,
B.E.
Veppampattu(R.S.),
Thiruvallur District - 602024.
B.E.
B.E.
351.
352.
353.
B.Tech.
B.Tech.
354.
355.
M.B.A.
M.C.A.
M.E.
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Computer Science and
Engineering
Information Technology
Applied Electronics
Computer Aided Design
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Bio Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Automobile Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Chemical Engineering
Embedded System
Technologies
Business Administration
Computer Application
161
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
356.
357.
Name of the College
Sri Ramanujar Engineering College
Nedunkundram, Kolapakkam, Vandalur,
Chennai – 600 048
358.
359.
360.
361.
362.
363.
364.
365.
366.
367.
368.
369.
370.
371.
372.
373.
374.
375.
376.
377.
378.
379.
Sri Sairam Engineering College
Tambaram to Somangalam Road
Sai Leo Nagar, Poonthandalam Village,
Dharkast Post, West Tambaram,
Chennai - 600 044.
Sri Sivasubramaniya Nadar College of
Engineering
Kalavakkam Village,
Thiruporur Post Office,
Chanlpattu Taluk,
Kancheepuram District - 603 110.
Sri Venkateswara College of Engineering
Chennai-Bangalore Highways Road,Pennalur
Village,Sriperumbudur Post
office,Kancheepuram
District - 602105.
Sri Venkateswara College of Engineering
and Technology
Thirupachur,
Thiruvallur Taluk &
District - 631203
Srinivasa Institute of Engineering and
Technology
Poonamalle Bye Pass Road,
Ponnamalle,
Chennai – 600 056.
384.
Computer Application
CPA
CPA
Permanent
B.Tech.
Bio Technology
CPA
CPA
CPA
B.E.
Civil Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
Computer Application
Computer Science and
Engineering
Electronics and
Communication Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Bio Medical Engineering
Computer Science and
Engineering
Computer Application
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
B.E.
B.E.
B.E.
St. Peter’s Engineering College,
College Road, Avadi,
Chennai – 600 054
Academic year
2007-08
2008-09
M.C.A.
B.E.
B.E.
SRR Engineering College
Old Mamallapuram Road,Padur Village,
Chengalpattu Taluk,Kancheepuram
District - 603 103.
2006-07
B.Tech.
M.C.A.
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
Sri Venkateswara Institute of Science and
Technology, Kolundhalur Village,
Thiruppachur Post,Thiruvallur Taluk,
Thiruvallur District – 631 203
Course
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Electrical and Electronics
Engineering
Instrumentation and Control
Engineering
Information Technology
Computer Application
Bio Medical Engineering
B.E.
B.E.
380.
381.
382.
383.
Degree
B.Tech.
B.E
B.E.
M.C.A
162
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
Provisional
CPA
CPA
CPA
Provisional
CPA
CPA
Appendices
Sl.
No.
385.
386.
387.
388.
389.
390.
391.
392.
393.
394.
Name of the College
T.J. Institute of Technology
IT Highway, Old Mahabalipuram Road,
Karapakkam Village,
Okklampet Post Office,
Tambaram Taluk,
Kancheepuram District, Chennai - 600 096.
Tagore Engineering College
Kelambakkam Road,Rathinamangalam
Village,Vandalur Post Office,Chengalpat
Taluk, Kancheepuram
District - 600 048.
Thangavelu Engineering College,
Old Mahabalipuram Road, Karapakkam
Village, Okklampet Post Office,
Tambaram Taluk,
Kancheepuram District,
Chennai - 600 096.
395.
396.
397.
398.
405.
B.E.
B.E.
B.Tech.
M.B.A.
B.E.
M.E.
M.B.A.
B.E.
B.E.
B.E.
B.E.
Thirumalai Engineering College
Kilambi Village, Krishnapuram Post,
Kancheepuram Taluk & District - 631551
399.
400.
401.
402.
403.
404.
Degree
B.Tech.
B.E.
B.E.
B.E.
Thiruvalluvar College of Engineering and
Technology
Ponnur Hills,
Vandavasi - 604 505.
B.Tech.
B.Tech
M.B.A.
B.E.
B.E.
B.E.
406.
B.E.
407.
B.E.
408.
409.
410.
B.E.
B.Tech.
411.
412.
413.
414.
415.
M.E.
M.C.A.
M.B.A
B.E.
416.
417.
418.
419.
M.E.
V.R.S. College of Engineering and
Technology
Chennai – Trichy Road (NH-45),
Arasur Post Office, Ulundurpet Taluk,
Villupuram District - 607107.
B.E.
B.E.
B.E.
B.E.
B.Tech.
Course
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Business Administration
Civil Engineering
Computer Science and
Engineering
Business Administration
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Electronics and
Instrumentation Engineering
Information Technology
Civil Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Information Technology
Chemical Engineering
Business Administration
Civil Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Electronics and
Instrumentation Engineering
Mechanical Engineering
Information Technology
Computer Science and
Engineering
CAD/CAM
Computer Application
Business Administration
Civil Engineering
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Mechanical Engineering
Information Technology
163
2006-07
Academic year
2007-08
2008-09
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
-
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
420.
421.
422.
423.
424.
425.
426.
427.
428.
429.
430.
431.
432.
433.
434.
435.
436.
437.
438.
439.
440.
441.
442.
443.
444.
445.
446.
447.
448.
Name of the College
Valliammai Engineering College
S.R.M. Nagar, kattankulathur
kancheepuram district
Pincode– 603 203
Vel Multi Tech Sri Rangarajan
Sakunthala Engineering College
#42, Avadi-Alamathi Road,
Morai Village, Vellanur Post,
Ambattur Taluk,
Tiruvellore District - 600 062.
Vel Sri Rangarajan Sakunthala High Tech
Engineering College
#60, Avadi-Alamathi Road,Morai Village,
Vellanur Post,Ambattur Taluk,Tiruvellore
District - 600 062.
Degree
Academic year
2007-08
2008-09
B.Tech.
M.B.A.
M.E.
Applied Electronics
CPA
CPA
-
B.Tech
B.E.
Bio-Technology
Civil Engineering
Computer Science and
Engineering
Electronics and
Communication Engineering
Information Technology
Chemical Engineering
Business Administration
Computer Science and
Engineering
CPA
CPA
CPA
CPA
-
Provisional
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
CPA
-
CPA
CPA
-
Computer Application
CPA
CPA
-
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
CPA
CPA
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
Provisional
CPA
CPA
B.E.
B.E.
B.Tech.
B.Tech.
M.B.A.
Velammal Engineering College
Ambattur Red Hills Road, Veelamal Nagar,
Surapet,Chennai - 600 066.
2006-07
Computer Science and
Engineering
Electronics and
Instrumentation Engineering
Information Technology
Business Administration
B.E.
B.E.
Vel Tech
#42, Avadi-Alamathi Road,
Morai Village, Vellanur Post,
Ambattur Taluk,
Tiruvellore District - 600 062.
Vel’s Srinivasa College of Engineering and
Technology
Old Mahabalipuram Road,
Thalambur Village,
Chengalpattu Taluk,
Kancheepuram
District - 603 103.
Course
B.E.
M.C.A.
B.E.
B.E.
B.E.
B.Tech.
M.C.A.
B.E.
B.E.
B.E.
B.E.
B.E.
B.Tech.
M.E.
M.E.
M.Sc
M.Sc
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Information Technology
Computer Application
Computer Science and
Engineering
Electrical and Electronics
Engineering
Electronics and
Communication Engineering
Electronics and
Instrumentation Engineering
Mechanical Engineering
Information Technology
Applied Electronics
Computer Science and
Engineering
Computer Technology - 5
Years
Information Technology - 2
Years
164
CPA
CPA
-
CPA
CPA
-
CPA
CPA
CPA
CPA
-
Appendices
Appendix 1.3
(Reference: Paragraph 1.2.5; Page 32)
List of test-checked offices/ITIs
Sl. No.
Name of the
District
Name of the office/ITI
1.
Chennai
ITI, Chennai (North)
2.
ITI, Guindy
3.
ITI, Guindy (Women)
4.
ITI, Tiruvanmiyur
5.
Coimbatore
6.
7.
ITI, Coimbatore
ITI, Coimbatore (Women)
Cuddalore
ITI, Cuddalore
8.
ITI, Cuddalore (Women)
9.
ITI, Chidambaram (SC)
10.
Kancheepuram
ITI, Chengalpattu
11.
Krishnagiri
ITI, Hosur
12.
Thiruvallur
ITI, Ambattur
13.
14.
ITI, Ambattur (Women)
Villupuram
15.
ITI, Ulundurpet
ITI, Sankarapuram (ST)
16.
Virudhunagar
ITI, Virudhunagar
17.
State Level Equipment Maintenance Workshop, Ambattur
18.
Regional Equipment Maintenance Cell, Tiruchirappalli
19.
Regional Equipment Maintenance Cell, Coimbatore
20.
Office of the Regional Joint Director, Chennai
21.
Office of the Regional Joint Director, Coimbatore
22.
Office of the Regional Joint Director, Tiruchirappalli
23.
Office of the Regional Joint Director, Tirunelveli
24.
Related Instruction Centre, Coimbatore
25.
Related Instruction Centre, Guindy
26.
Related Instruction Centre, Tiruchirappalli
27.
Basic Training Centre, Ambattur
165
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.4
(Reference: Paragraph 1.2.6.1; Page 32)
List of works proposed to be carried out during the Tenth Plan period
(` in crore)
Sl.No.
Name of the scheme
Outlay
1.
Introduction of new trades in 25 ITIs
2.00
2.
Construction of own building to ITIs at Needamangalam, Cuddalore
(Women), Dindigul (Women), Thiruvanmiyur, Thirukuvalai, Nagercoil
(Women)
4.81
3.
Construction of dust proof room in 10 ITIs
0.45
4.
Construction of own building for office of the Regional Joint Director
(Training), Coimbatore, Madurai, Tiruchirappalli and Tirunelveli
0.80
5.
Construction of own building to nine Related Instruction Centres
3.15
6.
Construction of pucca building with RCC roof for stores in 20 ITIs
1.40
7.
Construction of compound wall for six women ITIs at Ambattur,
Coimbatore, Madurai, Pullambadi, Salem and Tiruppur
0.60
8.
Construction of additional class rooms in 20 ITIs with furniture
1.35
9.
Provision of computers with accessories to all offices with internet
2.04
10.
Construction of hostel for seven ITIs in Coimbatore (Women),
Dharmapuri, Madurai (Women), Pudukottai, Ramanathapuram, Salem
(Women) and Tiruvannamalai
2.45
11.
Construction of sump with overhead tank for drinking water at ITI,
Pettai
0.01
12.
Construction of cycle/two wheeler stand for 53 ITIs
0.53
13.
Compound wall for 10 ITIs
1.50
14.
Provision of barbed wire fencing for ITI, Chengalpattu
0.07
15.
Provision of chain link fencing for computer block at ITI, Salem
0.01
Total
166
21.17
Appendices
Appendix 1.5
(Reference: Paragraph 1.2.7.3; Page 34)
List of advance payments made to the suppliers by the Training Wing of the
Commissionerate and pending adjustment
Contingent bill no.
Details of the suppliers to whom
advances paid
Amount of advance
in `
01/05-06/AATIS
Director General of Supplies and
Disposals (DGSD)
12/05-06/JG
DGSD
03/03-04
Electronics Corporation of Tamil
Nadu (ELCOT)
01/03-04
ELCOT
4,35,331
01/03-04/JS
ELCOT
22,33,356
01/03-04/JR
ELCOT
74,29,183
01/03-04/JE
ELCOT
36,25,070
03/03-04/JE
ELCOT
84,938
04/04-05/AATIS
ELCOT
6,82,327
01/04-05/AATIS
ELCOT
17,82,878
03/04-05/AATIS
ELCOT
86,218
01/04-05/
ELCOT
47,04,492
01/05-06/JE
ELCOT
13,99,953
01/05-06/
ELCOT
5,74,532
01/05-06/JA
ELCOT
4,66,651
02/05-06/JE
ELCOT
52,71,564
08/05-06/JG
ELCOT
11,55,443
01/06-07/102
ELCOT
1,71,302
50/06-07/JE
ELCOT
2,08,015
1/06-07/7614
ELCOT
7,96,996
1/06-07/JA
ELCOT
69,241
2/06-07/JE
ELCOT
3,20,576
2/06-07/JA
ELCOT
67,407
10/06-07/UJ
ELCOT
1,58,201
05/07-08/JG
ELCOT
44,496
07/07-08/JG
ELCOT
14,503
01/07-08/AA
ELCOT
6,49,475
02/07-08/AA
ELCOT
6,49,475
07/07-08/AA
ELCOT
59,548
05/07-08
ELCOT
1,33,215
2,95,698
49,61,533
167
25,412
Audit Report (Civil) for the year ended 31 March 2010
Contingent bill no.
Details of the suppliers to whom
advances paid
06/07-08
ELCOT
1,33,216
07/07-08/AA
ELCOT
1,33,216
93/08-09/JE
ELCOT
4,477
55/08-09/AA
ELCOT
1,31,530
10/08-09/
ELCOT
9,08,460
01/08-09/FUR
ELCOT
77,122
01/08-09/
ELCOT
1,04,544
01/08-09/MES
ELCOT
33,95,427
03/08-09/JG
ELCOT
17,544
10/08-09/JG
ELCOT
34,782
55/08-09
ELCOT
1,31,530
27/08-09/JG
ELCOT
11,080
177/08-09/AA
ELCOT
2,29,586
36/08-09/JG
ELCOT
4,53,222
14/09-10/UJ
ELCOT
3,89,354
02/08-09/JG
Mahindra Ltd.
9,58,422
04/08-09/JG
Mahindra Ltd.
4,80,691
05/08-09/JG
Mahindra Ltd.
4,79,751
01/05-06/JR
06/06-07
Tamil Nadu Khadi and Village
Industries Board (TNKVIB)
TNKVIB
11/06-07/JG
TNKVIB
87,595
49/06-07/JE
TNKVIB
1,46,675
23/06-07/JG
TNKVIB
48,225
13/06-07/JG
TNKVIB
65,230
49/06-07/JE
TNKVIB
1,46,675
148/06-07/JE
TNKVIB
8,93,643
04/07-08/JG
TNKVIB
2,45,625
03/07-08/
TNKVIB
4,69,255
04/07-08
TNKVIB
3,30,300
01/07-08/
TNKVIB
3,18,250
02/07-08/
TNKVIB
3,89,130
01/07-08/AA
TNKVIB
4,00,590
02/07-08/AA
TNKVIB
4,07,855
01/08-09/JE
TNKVIB
11,875
02/08-09/JE
TNKVIB
2,43,275
03/08-09/JG
TNKVIB
44,895
168
Amount of advance
in `
80,100
9,23,040
Appendices
Contingent bill no.
Details of the suppliers to whom
advances paid
40/08-09/JG
TNKVIB
73,118
41/08-09/JG
TNKVIB
56,582
57/08-09/JG
TNKVIB
1,67,490
01/08-09/JR
TNKVIB
2,28,405
27/08-09
TNKVIB
1,91,950
72/08-09/AA
TVS, Chennai
76,405
73/08-09/AA
TVS, Chennai
57,738
Total – Advances
169
Amount of advance
in `
5,27,34,904
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.6
(Reference: Paragraph 1.2.8.1(viii) Page 40)
Shortage in tools and equipment
Name of the ITI
Name of the trade
(1)
No. tools and
equipment
required as
per DGET
norms
(2)
Ambattur
Plastic Processing Operator
Ambattur
Surveyor
Ambattur
Mechanic Machine Tool
Maintenance
Ambattur
Network Technician
Ambattur
Ambattur
(3)
No. of tools
and equipment
not available
in the ITI
Percentage of
shortfall
(4)
(5)
14
3
21
79
22
28
263
75
29
23
7
30
Electrician
160
52
33
Machinist
153
51
33
Ambattur
Carpenter
110
43
39
Ambattur
Mechanic Computer Hardware
123
53
43
Ambattur
Fitter
148
65
44
Ambattur
Wireman
151
69
46
Ambattur
Welder
85
42
49
Ambattur
Instrument Mechanic
296
155
52
Ambattur
Information Technology and
Electronics System
Maintenance (IT&ESM)
57
31
54
Ambattur
Draughtsman civil
87
49
56
Ambattur
Plumber
124
71
57
Ambattur
Mason (Building construction)
57
34
60
Ambattur
Sheet Metal worker
94
60
64
Ambattur
Painter (General)
107
79
74
Ambattur
Mechanic cum Operator
Electronics Communication
System
119
91
76
Ambattur
(Women)
Mechanic Industrial
Electronics
88
25
28
Ambattur
(Women)
Instrument mechanic
289
167
58
Chengalpattu
Mechanic (Agricultural
Machinery)
153
32
21
Chengalpattu
Fitter
148
31
21
Chengalpattu
Machinist
143
40
28
Chengalpattu
Stenography (English)
16
6
38
Chengalpattu
Welder
84
40
48
Chengalpattu
Turner
130
70
54
Chengalpattu
Wireman
111
60
54
170
Appendices
(1)
(2)
(3)
(4)
Chengalpattu
Mechanic Motor Vehicle
151
Chengalpattu
Sheet Metal Worker
(5)
90
60
119
76
64
69
Chengalpattu
Mechanic (Diesel)
123
85 (including
theft items (58)
during 1997
Chennai (North)
Lift Mechanic
122
14
11
Chennai (North)
Electroplater
Chennai (North)
Machinist
Chennai (North)
85
25
29
145
43
30
Welder
85
27
32
Chennai (North)
Plumber
134
53
40
Chennai (North)
Painter (General)
107
45
42
Chennai (North)
Draughtsman civil
56
31
55
Chennai (North)
Draftsman Mechanical
31
19
61
Chennai (North)
Carpenter
110
71
65
Chennai (North)
Foundry man
101
70
69
Chennai (North)
Wireman
141
112
79
Chennai (North)
Pattern maker
119
102
86
Chennai (North)
Fitter
182
54
30
Chennai (North)
Turner
122
31
25
Chidambaram
Mechanic (Refrigeration and
AC)
184
37
20
Chidambaram
Electrician
140
30
21
Chidambaram
Mechanic Motor Vehicle
167
38
23
Coimbatore
Plastic Processing Operator
60
12
20
Coimbatore
Machinist
151
37
25
Coimbatore
Craftsman Food Production
(General)
54
15
28
Coimbatore
Fitter
149
60
40
Coimbatore
Turner
128
39
30
Coimbatore
Electrician
177
62
35
Coimbatore
Mechanic (Refrigeration and
AC)
184
69
38
Coimbatore
Mechanic Motor Vehicle
162
62
38
Coimbatore
Mechanic Machine tool
maintenance
303
129
43
Coimbatore
Wireman
151
65
43
Coimbatore
Instrument mechanic
311
150
48
Coimbatore
Welder
85
41
48
Coimbatore
Mechanic mechatronics
313
156
50
Coimbatore
IT & ESM
57
29
51
Coimbatore
Electronic Mechanic
177
92
52
Coimbatore
Pattern maker
117
64
55
Coimbatore
Machinist (Grinder)
126
80
63
171
Audit Report (Civil) for the year ended 31 March 2010
(1)
(2)
(3)
(4)
(5)
Coimbatore
(Women)
Electronic Mechanic
176
63
36
Coimbatore
(Women)
Instrument mechanic
308
191
62
Cuddalore
Welder
84
17
20
Cuddalore
Computer Operator and
Programming Assistance
(COPA)
25
7
28
Cuddalore
Wireman
109
31
28
Cuddalore
Turner
128
44
34
Cuddalore
Fitter
153
54
35
Cuddalore
Machinist
267
105
39
Cuddalore
Mechanic Motor Vehicle
166
67
40
Cuddalore
(Women)
Electronic Mechanic
160
49
31
Cuddalore
(Women)
COPA
16
5
31
Cuddalore
(Women)
Draughtsman Civil
91
33
36
Cuddalore
(Women)
Draughtsman mechanical
34
16
47
Cuddalore
(Women)
Cutting and Tailoring
54
26
48
Cuddalore
(Women)
IT&ESM
89
75
84
Guindy
Desk Top Publishing Operator
(DTPO)
25
4
16
Guindy
Tool and Die maker
167
54
32
Guindy
Mechanic Industrial
Electronics
77
27
35
Guindy
Welder
85
30
35
Guindy
Mechanic (Refrigeration and
AC)
28
11
39
Guindy
Fitter
173
69
40
Guindy
Mechanic Motor Vehicle
165
73
44
Guindy
Wireman
132
62
47
Guindy
Draughtsman Mechanical
32
19
59
Guindy
Turner
131
94
72
Guindy
Plastic Processing Operator
58
42
72
Guindy
Litho offset machine minder
34
28
82
Guindy (Women)
Stenography
16
5
31
Guindy (Women)
IT&ESM
57
18
32
Guindy (Women)
Embroidery & Needle work
19
11
58
Guindy (Women)
Instrument Mechanic
311
205
66
Guindy (Women)
Cutting and Tailoring
54
38
70
172
Appendices
(1)
(2)
(3)
(4)
(5)
Hosur
Mechanic Industrial
Electronics
112
24
21
Hosur
Mechanic Mecatronics
310
90
29
Hosur
Electronic mechanic
162
60
37
Hosur
Electrician
160
67
42
Hosur
Wireman
142
62
44
Hosur
Mechanic Motor Vehicle
175
78
45
Hosur
Machinist
151
79
52
Hosur
Turner
120
64
53
Hosur
Fitter
149
80
54
Hosur
Mechanic Computer Hardware
101
60
59
Hosur
Welder
84
50
60
Hosur
Instrument Mechanic
254
179
70
Hosur
Foundry man
97
73
75
Sankarapuram
Wireman
142
33
23
Sankarapuram
Mechanic Motor Vehicle
166
58
35
Ulundurpet
Fitter
153
26
17
Ulundurpet
Turner
141
57
40
Ulundurpet
Wireman
80
33
41
Ulundurpet
Welder
84
47
56
Ulundurpet
Mechanic Motor Vehicle
166
105
63
Ulundurpet
Sheet Metal worker
125
85
68
Virudhunagar
Fitter
184
46
25
Virudhunagar
Machinist
152
39
26
Virudhunagar
Mechanic Motor Vehicle
151
40
26
Virudhunagar
Wireman
112
31
28
Virudhunagar
Mechanic Tractor
174
49
28
Virudhunagar
Turner
131
65
50
173
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.7
(Reference: Paragraph 1.2.8.2(ii); Page 42)
List of courses approved by National Council of Vocational Training but not introduced
in Tamil Nadu
I
Engineering Trades
1. Architectural assistant
2. Attendant operator (Chemical plant)
3. Building maintenance
4. Interior decoration and designing
5. Laboratory assistant (Chemical plant)
6. Marine fitter
7. Mechanic communication equipment maintenance
8. Mechanic repair and maintenance of light vehicles
9. Mechanic consumer electronics
10. Mechanic medical electronics
11. Radiology technician (Radio Diagnosis and radiotherapy)
12. Sanitary hardware fitter
13. Spinning technician
14. Textile mechatronics
15. Tool and die maker (Dies and Moulds)
16. Vessel navigator
17. Weaving technician
II
Non-Engineering trades
1. Cabin/Room attendant
2. Corporate House keeping
3. Creche Management
4. Dairying
5. Dental Laboratory Technician
6. Domestic House keeping
7. Event Management Assistant
8. Fashion Technology
9. Floriculture & Landscaping
10. Front Office Assistant
11. Health Sanitary Inspector
12. Horticulture
13. Hospital House Keeping
14. Hospital Waste Management
15. Institution House Keeping
16. Insurance Agent
17. Library & Information Science
18. Medical Transcription
19. Old Age Care
20. Pre/Preparatory School Management (Assistant)
21. Tourist Guide
174
Appendices
Appendix 1.8
(Reference: Paragraph 1.2.8.3(vii); Page 46)
Unaffiliated trades in ITIs
Sl.
No
Name of the ITI
Name of the trade
2005-06
1.
Coimbatore
Production and Manufacturing
2.
Hosur
Production and Manufacturing
3.
Salem
Fabrication (Fitting and Welding)
4.
Tiruchirappalli
Production and Manufacturing
2006-07
5.
Guindy(Women)
Apparel
6.
Guindy
Hospitality Management
7.
Madurai
Automobile
8.
Pettai
Electrical
9.
Vellore
Leather goods and footwear
2007-08
10.
Chengalpattu
Production and Manufacturing
11.
Cuddalore
Plastic processing operator
2008-09
12.
Chennai (North)
Construction and wood working
13.
Dharapuram
Production and Manufacturing
14.
Karaikudi
Fabrication (Fitting and Welding)
15.
Nagapattinam
Fabrication (Fitting and Welding)
16.
Tuticorin
Chemical
2009-2010
17.
Ariyalur
Fabrication (Fitting and Welding)
18.
Coimbatore
(Women)
Information Technology
19.
Dharmapuri
Automobile
20.
Dindigul
Fabrication (Fitting and Welding)
21.
Thanjavur
Fabrication (Fitting and Welding)
175
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.9
(Reference: Paragraph 1.2.10.1; Page 50)
Trade-wise vacancy position in the ITIs
Sl.
No
Name of the ITI
Name of the trade
No. of posts
sanctioned
Number of post
actually available.
1
Ambattur (Women)
Data entry operator
2
Nil
2
Thirukuvalai
Welder
2
Nil
Electronic Mechanic
2
Nil
2
Nil
3
Pullambadi
Desk Top Publishing Operator
4
Karur (Women)
Only eight junior training officers were sanctioned for this ITI. But no post was
filled up as on January 2010.
5
Perambalur
Welder
2
Nil
Electronic
2
Nil
6
Andimadam
Computer Operator and Programming
Assistance
2
Nil
7
Cuddalore
Fitter (5+5)
10
6
Turner (5+5)
10
8
Welder (4+4)
8
3
Wireman (2+2)
4
2
Allied trade
4
2
Plastic processing Operator
4
2
Mechanic Motor Vehicle (1+1)
2
1
Wireman (1+1)
2
1
Mechanic (Diesel)
1
NIL
Maths/drawing
1
NIL
Mechanic (Refrigeration and AC)
1
Nil
Instrument Mechanic
1
Nil
Food Production (General)
2
Nil
Electrician
5
3
Mechanic Motor Vehicle
2
Nil
Tool and Die Maker
3
Nil
Turner
2
1
Machinist
1
Nil
Foundry man
1
Nil
Allied trade
2
1
Maths
2
1
Mechanic computer hardware
2
1
Mechanic Mechatronics
2
1
8
9
10
Sankarapuram (ST)
Coimbatore
Hosur
176
Appendices
Sl.
No
Name of the ITI
Name of the trade
No of posts
sanctioned
Number of post
actually available.
11
Guindy
Tool and Die maker
3
2
Draftsman Mechanic (1+1+1)
3
1
Mechanic (Agricultural Machinery) (1+1)
2
1
Wiremen (1+1)
2
1
Digital Photography
1
1
Mechanic Industrial Electronics
2
1
Plastic Processing Operator
2
1
Plumber
2
1
Plastic Processing Operator
2
1
Mechanic Machine tool maintenance
(1+1+1)
3
1
Painter
2
1
Instrument Mechanic
4
3
Information Technology and Electronic
System Maintenance
2
1
Network technician (two units)
1
1
Mechanic (Refrigeration & TV)
1
Nil
Machinist (2+2)
4
3
Electroplater (1+1)
2
1
Nil
Nil
Lift Mechanic (1+1)
2
Nil
Electrical maintenance
1
Nil
Turner (2+1)
3
2
Machinist (3+2)
5
3
Mechanic (Agricultural Machinery) (1+1)
2
1
Wiremen (2+2)
4
3
Diesel Mechanic (1+1)
2
1
Embroidery & needle work
1
Nil
Cutting and Sewing
1
Nil
Fitter
4
3
Machinist
3
2
Wireman
4
3
Mechanic tractor
2
1
12
13
Ambattur
Chennai (North)
Painter (1+1)
14
15
16
Chengalpattu
Guindy (Women)
Virudhunagar
17
Chidambaram
Mechanic Motor Vehicle
2
1
18
Ambattur (Women)
Computer Operation and Programming
Assistance
2
1
Instrument Mechanic
2
1
177
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.10
(Reference: Paragraph 1.2.10.1; Page 50)
Trades for which not even a single instructor was available
Sl. No
Name of the
ITI
Name of the trade
No. of posts
sanctioned
Number
of
post
actually available
1.
Ambattur
(Women)
Data entry operator
2
Nil
2.
Ambattur
Mechanic (Refrigeration &
TV)
1
Nil
3.
Andimadam
Computer Operation and
Programming Assistance
2
Nil
Mechanic (Diesel)
1
NIL
Maths/drawing
1
NIL
Nil
Nil
Lift Mechanic (1+1)
2
Nil
Electrical maintenance
1
Nil
Mechanic (Refrigeration and
AC)
1
Nil
Instrument Mechanic
1
Nil
Food Production (General)
2
Nil
Guindy
(Women)
Embroidery & needle work
1
Nil
Cutting and Sewing
1
Nil
Hosur
Mechanic Motor Vehicle
2
Nil
Tool and Die Maker
3
Nil
Machinist
1
Nil
Foundry man
1
Nil
4.
5.
6.
7.
Chennai
(North)
Coimbatore
Painter (1+1)
8.
Karur
(Women)
Only eight junior training officers were sanctioned for this ITI. But no
post was filled up as on January 2010.
9.
Perambalur
Welder
2
Nil
Electronic
2
Nil
10.
Pullambadi
Desk Top Publishing Operator
2
Nil
11.
Thirukuvalai
Welder
2
Nil
Electronic Mechanic
2
Nil
178
Appendices
Appendix 1.11
(Reference: Paragraph 1.3.5; Page 56)
List of police stations test-checked
Name of the District
Sl.
No.
Name of the Police station
Chennai City
1.
Anna Nagar
2.
Ashok Nagar
3.
All Women Police Station (AWPS),
Harbour
4.
AWPS, High Court
5.
AWPS, Peravallur
6.
AWPS, Pulianthope
7.
AWPS, Tiruvottriyur
8.
AWPS, Vadapalani
9.
AWPS, Villivakkam
10.
Egmore
11.
Esplanade
12.
Esplanade (Crime)
13.
Kotturpuram
14.
Mambalam
15.
Pulianthope
16.
Royapuram
17.
Saidapet
18.
Sembium
19.
Seven Wells
20.
Teynampet
21.
Tondairpet
22.
TP Chatram
23.
Triplicane
24.
Triplicane (Crime)
25.
Valasaravakkam
26.
Vepery
27.
Vepery (Crime)
28.
Washermenpet
29.
Adambakkam
30.
Ambattur
31.
Avadi
32.
AWPS, Ambattur
33.
AWPS, Madhavaram
Chennai Suburban
179
Audit Report (Civil) for the year ended 31 March 2010
Name of the District
Chennai Suburban
Coimbatore City
Coimbatore Rural
Cuddalore
Sl.
No.
Name of the Police station
34.
AWPS, Poonamallee
35.
AWPS, Tambaram
36.
Madhavaram
37.
Manali
38.
Meenambakkam
39.
Nandambakkam
40.
Nazarathpet
41.
Pattabiram
42.
Redhills
43.
Selaiyur
44.
Thiruverkadu
45.
AWPS, Central
46.
AWPS, West
47.
Kuniamuthur
48.
Kuniamuthur (Crime)
49.
Pothanur
50.
R.S.Puram
51.
R.S.Puram (Crime)
52.
Saravanampatti
53.
Ukkadam
54.
Ukkadam (Crime)
55.
Alandurai
56.
Dhali
57.
Kottur
58.
Madathukulam
59.
Mahalingapuram
60.
Negamam
61.
Palladam
62.
Pollachi West
63.
Sulur
64.
Thudiyalur
65.
Udumalpet
66.
Valparai
67.
AWPS, Chidambaram
68.
AWPS, Neyveli
69.
AWPS, Madhavaram
180
Appendices
Name of the District
Cuddalore
The Nilgiris
Thiruvallur
Vellore
Sl.
No.
Name of the Police station
70.
AWPS, Panruti
71.
AWPS, Virudachalam
72.
Bhuvanagiri
73.
Chidambaram
74.
Cuddalore Traffic
75.
Devanampattinam
76.
Nellikuppam
77.
Neyveli Township
78.
Panruti
79.
Reddichavadi
80.
Sri Mushnam
81.
Thirupathiripuliyur
82.
Virudachalam
83.
Aravankadu
84.
AWPS, Coonoor
85.
Emerald
86.
Ooty Rural
87.
Pudumandu
88.
Wellington
89.
AWPS, Thiruvallur
90.
AWPS, Tiruthani
91.
K.K. Chatram
92.
Manavalan Nagar
93.
Sevapettai
94.
Thiruvalangadu
95.
Thiruvallur Town
96.
Tirutathani
97.
Vellavedu
98.
Ambur Town
99.
Gudiyatham Town
100. Kaveripakkam
101. Sathuvachari
102. Sholingar
103. Tirupattur Town
104. Viruthampattu
105. Walajapet Town
106. Vaniyampadi Taluk
181
Audit Report (Civil) for the year ended 31 March 2010
Name of the District
Virudhunagar
Sl.
No.
Name of the Police station
107. Vellore North (Crime)
108. Appayanaickanpatty
109. AWPS, Sivakasi
110. AWPS, Srivilliputhur
111. AWPS, Virudhunagar
112. M. Pudupatti
113. M. Reddiyapatti
114. Mamsapuram
115. Narikudi
116. Pandalgudi
117. Sethiyur
118. Sivakasi East
119. Srivilliputhur Town
120. Srivilliputhur Taluk
121. Vachakaranpatti
182
Appendices
Appendix 1.12
(Reference: Paragraph 1.3.8.2; Page 59)
List of police stations functioning in the private / old Government buildings despite
having land for construction of building
Sl.
No.
Name of the
district
Name of the police
station
Functioning in
1.
Coimbatore city
VH Road
Private building
Keevalur
Old Government building
Ayyampettai
Private building
2.
3.
Thanjavur
4.
Cuddalore
Veepur
Old Government building
5
Madurai
Koodakoil
Private building
6.
Kancheepuram
Kuduvanchery
Old Government building
7.
Vellore
Vellore AWPS
Private building
8.
Erode
Chennimalai
Old Government building
Rajapalayam South
Old Government building
A. Mukalum
Old Government building
Nathampatti
Old Government building
9.
10.
Virudhunagar
11.
12.
Perambalur
Kuvagam
Private building
13.
Sivagangai
Devakottai
Private building
14.
Salem
Erkadu
Old Government building
15.
Devathanapatti
16
Bodi nagar
17
18
Theni
Chinnamanur
Uthamapalaym
19
Kambam North
20
Thenkarai
21
22.
Nagapatinam
Thittachery
Anaikaraichathiram
Old Government building
23
Anamalai
24
Avinashipalaym
25
Annur
26
Kamanailenpalayam
27
Coimbatore
Kovilampalayam
28
Gudimangalam
29
Sulur
30
Cheyur
31
Thondamuthur
183
Audit Report (Civil) for the year ended 31 March 2010
Sl.
No.
Name of the
District
Name of the Police
station
32
Coimbatore
Kinathukadavu
33
34
35.
36
37.
38.
Karumathampatti
Ramanathapuram
Thoothukudy
Kanyakumari
39.
40.
Puddukottai
41
42.
43.
44.
45.
46.
Thirunelveli
Perambalur
Sivagangai
Functioning in
Old Government building
Sikkal
Private building
Rameswaram Traffic
Old Government building
Tharuvaikulam
Private building
Boothapandi
Kottar
Old Government building
Jagathapatinam
Private building
Ambal
Government building
Illupur
Private building
Radhapuram
PWD building
Sathankulam
Private
Arumbavur
Government Building
AWPS, Manamadurai
Private
AWPS, Devakottai
Private
184
Appendices
Appendix 1.13
(Reference: Paragraph 1.3.8.3; Page 60)
List of sanctioned works yet to be commenced
Year
No. of works
yet to be
commenced
Amount
received from
GOI
(` in lakh)
Reasons attributed by TNPHC
2003-04
1
1.44
Work to be re-tendered
2004-05
1
1.44
Work to be re-tendered
2006-07
2
1.70
(i) Amount of ` 81 lakh received for Vysarpadi Police
Station (PS) was diverted to High court PS. COP has
requested to construct High Court PS over the existing
Esplanade PS. Feasibility study is under progress (ii)
Amount of ` 89 lakh received for Harbour PS was diverted
to Sembium PS in September 2009 as NOC was to be
obtained from Coastal Regulatory zone and Railway
Department for construction of Harbour PS. Tender is
under scrutiny.
2007-08
5
2.72
(i) For 2 PS in Peerkankaranai and Washermanpet planning
permission is awaited from CMDA. (ii) PS for SB CID
Erode work is to be commenced as the case has been
withdrawn in March 2010. (iii) Auditorium cum class
room and gym block for Coimbatore PRS to be commenced
after identification of new location (iv) Formation of
modern check post at Sankari and Kariamangalam
permission from NHAI is awaited.
2008-09
1
1.60
Tender under process.
2009-10
39
20.51
Total
49
29.41
(i) For 4 PS in Chennai city places are to be identified (ii)
for one PS at Chennai city approval from CMDA awaited
(iii) for one work at Vellore selection of alternate site is
under progress (iv) for one work at Tiruchirappalli the land
is yet to be transferred to Police Department (v) for other
works the process of tendering is under various stages.
185
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.14
(Reference: Paragraph 1.3.9.1; Page 64)
List of police stations without any vehicle/motorcycle
Name of the District
Chennai City
Chennai Suburban
Name of the police station
without any vehicle
Name of the police station without
any motorcycle
1.
AWPS, High court
1.
Triplicane (Crime)
2.
AWPS, Thiruvatriyur
2.
AWPS, Harbour
3.
AWPS, Villivakkam
3.
AWPS, Peravallur
4.
AWPS, Vadapalani
5.
Esplanade (Crime)
4.
AWPS, Ambattur (off
road)
6.
AWPS, Poonamallee
5.
AWPS, Madhavaram
7.
AWPS, Tambaram
8.
AWPS, Coimbatore West
9.
R.S. Puram (Crime)
Coimbatore City
10. AWPS, Coimbatore Central
11. Kuniamuthur (Crime)
12. Ukkadam (Crime)
Coimbatore Rural
6.
Kottur
13. Palladam
14. Sulur
15. Alathurai
16. Dhalli
17. Valparai
18. Thudiyalur
19. Negamam
Cuddalore
7.
AWPS, Neyveli
20. AWPS, Virudhachalam
8.
AWPS, Panruti
21. Srimushnam
9.
Devanampattinam
22. AWPS, Chidambaram
10. Neyveli
23. Chidambaram
The Niligiris
11. Aravankadu
24. AWPS, Coonor
Thiruvallur
12. AWPS, Thiruvallur
25. AWPS, Thiruthani
186
Appendices
Name of the District
Vellore
Name of the police station
without any vehicle
Name of the police station without
any motorcycle
13. Vellore north (Crime)
26. Vaniyambadi Taluk
27. Ambur Town
28. Walajapet Town
29. Tirupattur
30. Sholingur
31. Vellore North
32. Vellore North (Crime)
33. Gudiyatham Town
Virudhunagar
14. Appayanaickanpatty
34. AWPS, Virudhunagar
15. AWPS, Sivakasi
35. AWPS, Srivalliputhur
16. M. Reddiyapatti
36. Srivalliputhur Taluk
17. M.Pudupatti
37. Mamsapuram
18. Pandalgudi
38. Narikudi
187
Audit Report (Civil) for the year ended 31 March 2010
Appendix 1.15
(Reference: Paragraph 1.3.9.1; Page 64)
Shortage in vehicles as of March 2010
Name of the District
No. of police stations
test-checked
No. of police stations
without two light
vehicle
No. of police stations
without three motorcycle
Chennai City
28
6
14
Chennai Suburban
16
2
7
Coimbatore City
10
3
5
Coimbatore Rural
12
9
11
Cuddalore
15
9
7
The Nilgiris
6
5
5
Thiruvallur
9
8
8
Vellore
11
7
11
Virudhunagar
14
9
9
121
58
77
Total
188
Appendices
Appendix 1.16
(Reference: Paragraph 1.3.11.4; Page 67)
(i) List of police stations where photocopier machines were not in working condition
Name of the District
Chennai City
Sl. No.
1.
2.
Name of the Police Station
Ashok Nagar
Egmore
3.
4.
5.
6.
7.
Esplanade
Mambalam
Pulianthope
Saidapet
Valasaravakkam
8.
9.
10.
11.
12.
Vepery
Washermanpet
Adambakkam
Avadi
Manali
Coimbatore City
13.
14.
15.
16.
Pattabiram
Redhills
Selaiyur
Kuniamuthur
Cuddalore
17.
18.
19.
20.
21.
Madathukulam
Mahalingapuram
Tudiyalur
Ukkadam
AWPS, Chidambaram
22.
23.
24.
25.
26.
Bhuvangiri
Chidambaram
Devanampattinam
Nellikuppam
Neyveli
27.
28.
29.
30.
31.
Panruti
Sri Mushnam
Thiruttani
Thiruvalangadu
Vaniyambadi
32.
33.
34.
35.
36.
Mamsapuram
Narikudi
Pandalgudi
Sethiur
Srivilliputhur Taluk
37.
38.
Srivilliputhur Town
Vachakaranpatti
Chennai Sub-urban
Thiruvallur
Vellore
Virudhunagar
189
Audit Report (Civil) for the year ended 31 March 2010
(ii) List of police stations where FAX machines were not in working condition
Name of the District
Chennai City
Chennai Sub Urban
Coimbatore City
Cuddalore
The Nilgris
Thiruvallur
Vellore
Virudhunagar
S.No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
190
Name of the Police Station
Ashok Nagar
Egmore
Kotturpuram
Esplanade
Pulianthope
Saidapet
Sembium
Royapuram
Tondiarpet
TP Chatram
Valasaravakkam
Adambakkam
Ambattur
Avadi
AWPS, Madhavaram
Manali
Meenambakkam
Nandambakkam
Selaiyur
Tiruverkadu
Kuniamuthur
Ukkadam
AWPS, Chidambaram
Bhuvangiri
Chidambaram
Devanampattinam
Nellikuppam
Reddichavadi
Sri Musnam
Tirupapuliyur
Virudhachalam
Wellington
Manavalanagar
Sevvapet
Vellavedu
Vaniyambadi
M Pudupatti
Pandalgudi
Sethiur
Sivakasi East
Appendices
Appendix 1.17
(Reference: Paragraph 1.3.12; Page 69)
Delay in installation of equipment
Sl.No.
Name of the
equipment
Date of receipt
Date of
installation
Delay in
months
Reasons for delay
1.
Energy Dispersive
X-Ray Floursence
Spectro Meter
April 2006
20.07.2006
4
Reason not furnished by the
Department
2.
Fourier Transform IR
Spectrometer
April 2006
09.06.2006
3
Reason not furnished by the
Department
3.
Gas Chromatograph
Hydrocarbon analyzer
with accessories
April 2007
01.02.2008
10
Reason not furnished by the
Department
4.
Liquid
Chromatography with
accessories
08.06.2007
08.12.2008
17
Non availability of Nitrogen
Generator
5.
Ion Chromatography
with accessories
26.04.2007
12.09.2007
5
Reason not furnished by the
Department
6.
Gas Chromatography
with FID and other
accessories
06.08.2007
18.02.2009
17
Due to non fulfilling preinstallation requirements
7.
Head Space
Chromatograph with
FID, BCD and NPD
with accessories
16.04.2007
05.12.2007
7
Reason not furnished by the
Department
8.
Acoustic Forensic Unit
with Computerised
Speech Lab
19.03.2008
25.08.2008
5
Reason not furnished by the
Department
9.
Viscometer
30.01.2008
22.05.2008
4
Technician had to come from
Mumbai
10.
Computerised Lie
Detector
27.11.2007
04.02.2008
3
Reason not furnished by the
Department
11.
Gas Chromatograph
Mass Spectrometer
07.02.2008
March 2009
13
Reason not furnished by the
Department
191
Audit Report (Civil) for the year ended 31 March 2010
Sl.No.
Name of the
equipment
Date of receipt
Date of
installation
Delay in
months
Reasons for delay
12.
Potentiometeric
Titrators
January 2008
24.04.2008
3
Reason not furnished by the
Department
13.
Bio Robit EZI
workstation and
disruption Bone
Module
07.01.2008
21.07.2008
6
Reason not furnished by the
Department
14.
Universal Trade
Residue Extractor
12.11.2008
23.09.2009
9
Reason not furnished by the
Department
15.
VSC 5000 for
document unit of
RFSL, Madurai
01.06.2009
07.09.2009
3
Reason not furnished by the
Department
16.
Genetic analyzer (ABI)
Prism
03.06.2009
24.12.2009
6
Reason not furnished by the
Department
192
Appendices
Appendix 2.1
(Reference: Paragraph 2.1.1; Page 100)
Wasteful expenditure on unnecessary provision of overlay thickness
Sl.No.
1
1.
2
Name of work
Government
sanction
and amount
2
Improvement to
ThirumangalamAirport Road
(ODR)
a) km 0/0-12/1
3
161,
Highways
dated
11.9.2006
` 650 lakh
4
14.64
Improvement to
Melur-PoovanthiThirubhuvanam
road Km 0/0-21/0
161,
Highways
dated
11.9.2006
` 900 lakh
11.94
Design
traffic in
msa
Characteristic deflection
Reach
Deflection
(in mm)
5
1/0-2/0
2/0-3/0
5/6-6/0
6/0-7/0
7/0-8/0
8/0-9/0
10/0-11/0
1/0-2/0
2/0-3/0
3/0-4/0
4/0-5/0
5/0-6/0
6/0-7/0
7/0-8/0
9/0-10/0
10/0-11/0
11/0-12/0
12/0-13/0
13/0-14/0
14/0-15/0
15/0-16/0
16/0-17/0
17/0-18/0
19/0-20/0
20/0-21/0
6
Pavement
composition
provided
(in mm)
7
50 DBM+40BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40BC
50 DBM+40BC
50 DBM+40BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
50 DBM+40 BC
0.256
0.638
0.362
0.513
0.474
0.517
0.524
0.74
0.37
0.90
0.50
0.73
0.64
0.16
0.54
0.78
0.90
0.71
0.68
0.92
0.61
0.88
0.91
0.50
0.81
193
Requirement
as per IRC-37
(in mm)
Total quantity
executed @ 50
mm DBM/BM
(in M3)
8
9
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
40 BC
Rate per M3
including
tender
percentage
(`)
10
Expenditure
(`)
11
300
4,494.70
13,48,410
1,018
4,494.70
45,75,604
865
4,511.47
39,02,422
689
4,569.89
31,48,654
862
4,533.49
39,07,868
671
4,489.00
30,12,119
Audit Report (Civil) for the year ended 31 March 2010
1
3.
4.
5.
2
3
4
Improvements to
VandiyurKalikappan road
km 0/0-2/8
161,
Highways
dated
11.9.2006
` 150 lakh
2.62
Improvements to
Melur-Alagarkoil
Road km 0/0-15/0
161,
Highways
dated
11.9.2006
` 707 lakh
3.00
Kumanangudi
Bridge-Kunnakudi
road km4/0-11/2
(in package
MC 24 of TNRSP)
203,
Highways
dated
20.9.2005
(` 14.50
crore)
17
5
6
7
8
0/0-1/0
0.368
50 BM+25 SDBC
25 SDBC
1/0-2/0
0.839
50 BM+25 SDBC
25 SDBC
2/0-2/8
0.920
50 BM+25 SDBC
25 SDBC
0/0-1/0
0.656
50 BM+25 SDBC
25 SDBC
1/0-2/0
0.269
50 BM+25 SDBC
25 SDBC
3/0-4/0
0.535
50 BM+25 SDBC
25 SDBC
4/0-5/0
0.496
50 BM+25 SDBC
25 SDBC
5/0-6/0
0.693
50 BM+25 SDBC
25 SDBC
6/0-7/0
1.032
50 BM+25 SDBC
25 SDBC
8/0-9/0
0.855
50 BM+25 SDBC
25 SDBC
10/0-11/0
0.895
50 BM+25 SDBC
25 SDBC
11/0-12/0
0.707
50 BM+25 SDBC
25 SDBC
12/0-13/0
0.773
50 BM+25 SDBC
25 SDBC
13/0-14/0
0.543
50 BM+25 SDBC
25 SDBC
14/0-15/0
0.979
50 BM+25 SDBC
25 SDBC
4/0-5/0
0.72
50 DBM+40BC
40 BC
5/0-6/0
0.78
50 DBM+40BC
40 BC
7/0-8/0
0.57
50 DBM+40 BC
40 BC
8/0-9/0
0.52
50 DBM+40BC
40 BC
9/0-10/0
0.69
50 DBM+40BC
40 BC
Total
9
10
11
484
4,118.95
19,93,572
1,088
4,108.85
44,70,429
1,112
4,141.30
46,05,126
1,749
3,453.00
60,39,297
3,70,03,501
194
Appendices
Appendix 2.2
(Reference: Paragraph 2.1.3; Page 102)
Details of e-content CDs ordered and supplied
Date of
order
Supplier
No. of
e-content
CDs
ordered
Value of
order
(` in lakh)
18.08.2008
15
06.05.2008
23
06.04.2009
4
15.06.2009
6
8.31
..
..
..
30
25.00
26.03.2007
Firm II
33
27.41
27
22.43
10
20.12.2007
Number
11
Firm I
Firm III
Date
Amount paid
(` in lakh)
20.08.2007
29.12.2006
26.03.2007
Supply of e-content
CDs by the suppliers
9.36
18.29
5.60
28.10.2007
Firm IV
6
3.50
10.12.2007
6
3.50
20.12.2007
Firm V
24
19.69
17.12.2008
24
19.69
130
106.34
89
56.44
Total
195
Audit Report (Civil) for the year ended 31 March 2010
Appendix 2.3
(Reference: Paragraph 2.2.3; Page 108)
Details of excise duty exemption availed of by contractors
Name of
material
Work
Rate per MT
ranging (in `)
From
Cement
To
Rate of
excise duty
(in per cent)
Amount of
excise duty
on lowest
rate (in `)
Quantity in MT
Certified
Purchased
Duty
exemption
availed of
(in `)
A
3,627
4,800
12
435
4,658
1,238
5,38,530
B
3,786
4,302
12
454
5,374
3,884
17,63,336
C
3,911
4,302
12
469
4,674
635
2,97,815
D
4,017
4,302
12
482
5,356
2,527
12.18.014
A
33,748
46,500
14
4,725
928
333
15,73,425
B
27,900
46,400
14
3,906
1,372
1,169
45,66,114
C
27,000
45,800
14
3,780
953
951
35,94,780
D
30,000
30,600
14
4,200
325
325
13,65,000
A
28,150
28,150
14
3,941
159
103
4,05,923
B
29,050
29,050
14
4,067
663
660
26,84,220
C
27,300
31,050
14
3,822
225
225
8,59,950
D
27,950
27,950
14
3,913
373
373
14,59,549
Bitumen
E
27,300
33,750
14
3,822
938
858
32,79,276
Emulsion
E
21,933
31,458
14
3,071
46
39
1,19,769
Steel
Bars
Steel
Sheet
Total
2,37,25,701
196
Appendices
Appendix 2.4
(Reference: Paragraph 2.3.2; Page 122)
Details of distribution of colour television sets to beneficiaries in Erode and Madurai
districts and their value
Name of
the District
Erode
Phase
No. of
beneficiaries to
whom free
colour
television sets
distributed
No. of
applications for
electricity
connection
cancelled / found
not eligible
Value of the colour television sets
supplied to beneficiaries not having
electricity connections in their homes
(In `)
Cost per set
Total value
II
1,05,245
2,793
2,740
76,52,820
III
1,77,048
4,524
2,197
99,39,228
II
1,04,338
1,214
2,740
33,26,360
III
1,59,216
2,823
2,197
62,02,131
5,45,847
11,354
Madurai
Total
197
2,71,20,539
Audit Report (Civil) for the year ended 31 March 2010
Appendix 2.5
(Reference: Paragraph 2.3.3; Page 122)
Certificate verification fee collected and spent
(` in lakh)
Year
Receipts
Engineering
colleges
Expenditure
Polytechnic
colleges
Total
Up to 2006-07
74.14
47.31
121.45
2007-08
21.30
16.30
37.60
Engineering
colleges
Polytechnic
colleges
15.97
Total
15.97
16.85
11.06
5.79
2008-09
21.34
18.80
40.14
30.66
24.39
55.05
2009-10
(as of February
2010)
29.37
20.66
50.03
16.17
10.51
26.68
146.15
103.07
249.22
57.89
40.69
114.55
(or)
1.15 crore
Total
198
Appendices
Appendix 2.6
(Reference: Paragraph 2.3.4; Page 123)
Year-wise position of the outstanding Inspection Reports and Audit Paragraphs
Year
Inspection
Reports
Audit
Paragraphs
2004-05
44
68
2005-06
190
311
2006-07
466
889
2007-08
842
2,145
2008-09
1,150
4,044
2009-10
819
3,821
3,511
11,278
Total
199
Audit Report (Civil) for the year ended 31 March 2010
Appendix 2.7
(Reference: Paragraph 2.3.4; Page 123)
Statement showing number of Inspection Reports for which first reply not received
Sl.No.
Inspection
Reports
Department
Audit
Paragraphs
1
Public
2
12
2
Adi Dravidar and Tribal Welfare
3
27
3
Agriculture
11
71
4
Animal Husbandry, Dairying and Fisheries
27
78
5
Backward Classes, Most Backward Classes and Minorities
Welfare
5
38
6
Commercial Taxes and Registration
1
6
7
Cooperation, Food and Consumer Protection
9
20
8
Environment and Forests
2
9
9
Finance
7
21
10
Handlooms, Handicrafts, Textiles and Khadi
11
Health and Family Welfare
12
2
9
114
557
Higher Education
38
179
13
Home, Prohibition and Excise
10
24
14
Housing and Urban Development
15
Industries
16
3
9
16
56
Information Technology
1
4
17
Labour and Employment
7
23
18
Law
101
232
19
Planning, Development and Special Initiatives
4
10
20
Revenue
39
206
21
School Education
73
362
22
Social Welfare and Nutritious Meal Programme
33
147
23
Tamil Development, Religious Endowments and
Information
8
27
24
Tourism and Culture
4
21
25
Transport
10
20
530
2,168
Total
200
Appendices
Appendix 2.8
(Reference: Paragraph 2.3.4; Page 124)
Serious irregularities pending settlement as of March 2010
I
Industries Department
Sl.No.
Name of irregularity
No. of
Paragraphs
(` in lakh)
Amount
1
Locking up of undisbursed state capital subsidy
1
395.00
2
Pending collection of loan assistance
18
13,616.12
3
Non-realisation of balance deposit due from the
Industrial Co-operative Societies
1
31.48
4
Service charges/repair charges pending collection
4
168.19
5
Non-receipt of Utilisation Certificates
2
106.04
6
Non-collection of guarantee fee
1
130.21
7
Loss to Government caused by Co-operative Sugar Mills
1
4,259.00
8
Avoidable expenditure
1
58.85
9
Surrender of funds
1
2,633.00
10
Non-recovery of Government dues
1
233.74
11
Locking up of Government funds
2
58.40
12
Arrears in collection of rent
2
212.93
13
Loss of interest due to transfer of excess subsidy funds
1
34.62
14
Non-recovery of ineligible capital subsidy
1
2.62
37
21,940.20
Total
II
Revenue Department
Sl.No.
Nature of objection
No. of
Paragraphs
(` in lakh)
Money
value
1
Surrender of funds
7
1,393.68
2
Non-utilisation of funds/funds kept idle
18
12,475.12
3
Non-remittance of interest into Government account
9
91.65
4
Cost of seized commodities pending collection from
Tamil Nadu Civil Supplies Corporation
9
1,306.97
5
Non-receipt of Utilisation Certificates
13
27,671.64
6
Amount pending collection under RR Act
13
65,396.18
7
Takawi loans pending recovery
2
4,118.64
8
Pending collection under Pauper Suit
1
18,100.00
9
Betterment levy pending recovery
3
349.35
201
Audit Report (Civil) for the year ended 31 March 2010
Sl.No.
Nature of objection
No. of
Paragraphs
1
(` in lakh)
Money
value
80.42
10
Pending settlement of incentive funds sanctioned for
special work
11
Locking up of funds
8
631.80
12
Lease amount pending collection
1
379.00
13
Non-collection of dues from Prohibition Offenders in
Excise Department
13
566.09
14
Non-realisation of dues
1
944.00
15
Undistributed sarees and dhotis
7
965.59
16
Undisbursed drawals
1
44.09
17
Non-utilisation of Tsunami Relief Fund
4
599.23
18
Non-completion of buildings/development works/
projects
6
568.80
19
CM’s Farmers Social Security Scheme - Nonachievement of objective
2
267.37
20
Discrepancies in Calamity Relief Fund
3
310.13
21
Huge pendency of housing and business loans granted
to Burma and Sri Lanka repatriates
5
667.44
22
Cost of materials and penalty charges pending
collection
3
72.12
23
Short collection/pending recovery of establishment
and pensionary charges
8
348.16
24
Non-collection of lease rent / land value
2
43.62
25
Excess payment of relief assistance
2
16,715.00
26
In-admissible expenditure
2
2,120.00
27
Avoidable expenditure on purchase of life jackets for
tsunami victims
3
368.46
28
Penalty to be collected from ex-licencees
1
52.89
29
Loss of revenue to Government
3
138.30
30
Non-adjustment of advances
2
1,603.10
31
Non-utilisation of membership fee amount and
interest accrued resulting in increased drawal from
Government account
1
959.00
32
Pending collection of seigniorage charges
1
162.00
Total
III
155
1,59,509.84
Highways Department
Sl.No.
Nature of irregularity
No. of
Paragraphs
(` in lakh)
Money
value
1
Excess payments
94
5,847.97
2
Excess over estimates
29
1,257.41
202
Appendices
Sl.No.
Nature of irregularity
No. of
Paragraphs
(` in lakh)
Money
value
3
Want of sanctions
11
1,100.09
4
Irregular expenditure to be recovered
4
2,409.90
5
Expenditure to be ratified by Government/CE
8
17,780.62
6
Over payment of salary
6
1.69
7
Losses, Shortages, Theft, stock not handed over etc.,
3
19.90
8
Recovery from contractors
26
2,514.34
9
Advance payments pending adjustment
12
939.05
10
Miscellaneous irregularities/objections with money
value
305
20,628.52
Total
498
52,499.49
Abstract
Sl.No.
Name of the Department
No. of
Paragraphs
(` in lakh)
Amount
involved
1
Industries Department
37
21,940.20
2
Revenue Department
155
1,59,509.84
3
Highways Department
498
52,499.49
Total
690
2,33,949.53
203
Audit Report (Civil) for the year ended 31 March 2010
Appendix 3.1
(Reference: Paragraph 3.1.2; Page 126)
Organogram of the Public Works Department
Secretary
PWD
Chief Engineer
PWD
(Buildings)
SE (Buildings
C & M Circles)
Joint Chief
Engineer
(Buildings)
Deputy Chief
Engineer
(Buildings)
Deputy Chief
Engineer
(Electrical)
Chief Architect
SE (Electrical
Circles)
EE (Buildings
C&M
Divisions)
SE (Planning
and Design
Circle)
EE (Electrical
Divisions)
AEE (Buildings
C & M Subdivisions)
AEE (Electrical
Sub-divisions)
204
EE (Building
Centre Division)
EE (Buildings
Research
Station)
Appendices
Appendix 3.2
(Reference: Paragraph 3.1.5; Page 127)
List of test-checked units
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
Superintending Engineer, Planning Design Circle, Chennai
Superintending Engineer, New Tamilnadu Legislative Assembly Circle, Chennai
Superintending Engineer, Maintenance Circle, Chennai
Superintending Engineer, Electrical Circle, Salem
Superintending Engineer, Electrical Circle, Madurai
Superintending Engineer, Electrical Circle, Chennai
Superintending Engineer, Construction and Maintenance Circle, Tirunelveli
Superintending Engineer, Construction and Maintenance Circle, Thanjavur
Superintending Engineer, Construction and Maintenance Circle, Tiruchirappalli
Superintending Engineer, Construction and Maintenance Circle, Thoothukudi
Superintending Engineer, Construction and Maintenance Circle, Salem
Superintending Engineer, Construction and Maintenance Circle, Chennai
Superintending Engineer, Buildings Construction Circle (TNLA), Chennai
Executive Engineer, South Presidency Division, Chennai
Executive Engineer, Marina Division, Chennai
Executive Engineer, Construction and Maintenance Division, Virudhunagar
Executive Engineer, Construction and Maintenance Division, Vilupuram
Executive Engineer, Construction and Maintenance Division, Tiruchirappalli
Executive Engineer, Construction and Maintenance Division, Thiruvallur
Executive Engineer, Construction and Maintenance Division, Thiruvarur
Executive Engineer, Construction and Maintenance Division, Tirunelveli
Executive Engineer, Construction and Maintenance Division, Salem
Executive Engineer, Construction and Maintenance Division, Pudukottai
Executive Engineer, Construction and Maintenance Division, Dharmapuri
Executive Engineer, Construction and Maintenance Division, Ariyalur
Executive Engineer, Buildings Construction and Maintenance Division, TNLA
Block A, Chennai
Executive Engineer, Buildings Construction and Maintenance Division, TNLA
Block B, Chennai
Electrical Engineer, Electrical Division, TNLA, Chennai
205
Audit Report (Civil) for the year ended 31 March 2010
Appendix 3.3
(Reference: Paragraph 3.1.7.7; Page 133)
Details of hostels completed and handed over to the user department before
sending proposals to Government of India
Sl.
No.
Name of the Hostel
Date of completion /
handing over
Date of sending
proposals to GOI
Date of GOI
Sanction
1
Government School Boys Hostel (BC),
Andhimancheri pettai, Thiruvallur
22.09.2006
15.11.2006
26.12.2006
2
Government College Boys Hostel (BC),
Pettai, Tirunelveli
09.08.2006
15.11.2006
26.12.2006
3
Government School Boys Hostel (BC),
Thiruvallur
26.08.2006
15.11.2006
26.12.2006
4
Government School Boys Hostel (BC),
Gudiyattham
14.04.2006
15.11.2006
26.12.2006
5
Government School Girls Hostel
(MBC), Papparapatti,Dharmapuri
9.11.2006
15.11.2006
26.12.2006
6
Government School Boys Hostel (BC),
Melanguzhi, Ariyalur
09.06.2007
29.06.2007
14/27.02.2008
7
Government School Boys Hostel (BC),
Kurinjipadi, Cuddalore
09.06.2007
29.06.2007
14/27.02.2008
8
Government School Boys Hostel (BC),
Ramiyanahalli, Dharmapuri
25.06.2007
29.06.2007
14/27.02.2008
9
Government School Boys Hostel (BC),
Anchetty, Dharmapuri
31.10.2007
29.06.2007
14/27.02.2008
10
Government School Boys Hostel (BC),
Balathottanapalli, Dharmapuri
21.05.2007
29.06.2007
20.03.2008
11
Government School Girls Hostel (BC),
Pudukadai, Nagercoil
28.05.2007
29.06.2007
14/27.02.2008
12
Government School Girls Hostel (BC),
Sarkar Gollapatti, Salem
21.05.2007
29.06.2007
14/27.02.2008
13
Government School Boys Hostel (BC),
Konanginaickenahalli
28.06.2007
29.06.2007
20.03.2008
14
Government School Girls Hostel (BC),
Kuzhithurai
28.05.2007
29.06.2007
20.03.2008
15
Government School
(MBC), Agaramanjeri
Girls
Hostel
30.05.2007
29.06.2007
20.03.2008
16
Government School Girls
(MBC), Tharamangalam
Hostel
21.05.2007
29.06.2007
20.03.2008
206
Appendices
Sl.
No.
Name of the Hostel
Girls
Date of completion /
handing over
Date of sending
proposals to GOI
Date of GOI
Sanction
17
Government School
(MBC), Vadamadurai
Hostel
10.01.2007
29.06.2007
20.03.2008
18
Government School Boys Hostel (BC),
Patteswaram
16.05.2008
11.07.2008
20.03.2008
19
Government School Girls Hostel (BC),
Vridhachalam
30.04.2008
11.07.2008
20.03.2008
20
Government School Boys Hostel (BC),
Melapalayam
26.06.2008
11.07.2008
20.03.2008
21
Government School Boys Hostel (BC),
Kannivadi
01.04.2008
11.07.2008
20.03.2008
22
Government School
(MBC), Kuttalam
Hostel
07.05.2008
11.07.2008
20.03.2008
23
Government School Girls Hostel (BC),
Thiruverumbur
13.06.2008
11.07.2008
20.03.2008
24
Government School
(MBC), Aavinangudi
Hostel
30.04.2008
11.07.2008
11/23.02.2009
25
Government School Boys Hostel (BC),
Paramakudi
05.06.2008
11.07.2008
11/23.02.2009
26
Government School
(DNC), Aruppukottai
Girls
Hostel
20.05.2008
11.07.2008
11/23.02.2009
27
Government School
(DNC), Maramadakki
Boys
Hostel
11.05.2008
11.07.2008
11/23.02.2009
28
Government School Boys
(DNC), Vannikonandal
Hostel
10.07.2008
11.07.2008
11/23.02.2009
29
Government School
(MBC), Sirugramam
Hostel
30.04.2008
11.07.2008
11/23.02.2009
Girls
Boys
Boys
207
Audit Report (Civil) for the year ended 31 March 2010
Appendix 3.4
(Reference: Paragraph 3.1.7.7; Page 133)
Details of hostels completed and handed over to the user department before
sanction by Government of Tamil Nadu
Sl.
No.
Name of the Hostel
Date of
completion of
construction
1
Government School Girls Hostel (BC),
Uthangarai
18.12.2006
2
Government School Girls Hostel (MBC),
Poonamallee
29.03.2007
3
Government School Boys Hostel (BC),
Avadi
29.03.2007
4
Government School Boys Hostel (BC),
Thanipadi
26.02.2007
5
Government School Boys Hostel (BC),
Tirunelveli
03.01.2007
6
Government School Boys Hostel (BC),
Vanjur
28.03.2007
7
Government School Boys Hostel (BC),
Pernambut
29.03.2007
8
Government School Boys Hostel (MBC),
Kanagammachatram
16.02.2007
9
Government School Girls Hostel (BC),
Meensurutti
11.07.2007
10
Government School Girls Hostel (BC),
Perayur
22.08.2007
11
Government School Girls Hostel (BC),
Vengidangulam
01.11.2007
12
Government School Girls Hostel (MBC),
Subbammalpuram
16.07.2007
13
Government School Girls Hostel (MBC),
Chengam
31.08.2007
14
Government School Boys Hostel (BC),
Kilapuliyur
05.07.2007
15
Government School Boys Hostel (BC),
Krishnapuram
20.09.2007
16
Government School Girls Hostel (MBC),
Vengalam
16.07.2007
17
Government School Girls Hostel (DNC),
Chennamanaickenpatti
02.07.2007
208
sending
proposals to
GOI
Date of GOI
Approval
Date of
sanction by
Government
of Tamil
Nadu
15.11.2006
26.12.2006
27.4.2007
29.06.2007
14/27.02.2008
20.3.2008
29.06.2007
20.03.2008
31.3.2008
Date of
Appendices
Sl.
No.
Name of the Hostel
Date of
completion of
construction
18
Government School Girls Hostel (BC),
Tiruppur
14.08.2008
19
Government School Girls Hostel (BC),
Parthibanur
15.09.2008
20
Government School Boys Hostel (BC),
Coonur
04.11.2008
21
Government School Girls Hostel (BC),
Thirupathur
08.09.2008
22
Government School Boys Hostel (BC),
Ariyalur
10.09.2008
23
Government School Boys Hostel (BC),
Thiruverumbur
10.09.2008
24
Government School Boys Hostel (BC),
T.M.Kottai
06.10.2008
25
Government School Boys Hostel (BC),
Sengottai
02.12.2008
26
Government School Boys Hostel (BC),
Puthampur
10.03.2009
27
Government School Girls Hostel (BC),
Cheetikulam
22.09.2008
28
Government School Girls Hostel (DNC),
Kamudhi
03.10.2008
29
Government School Boys Hostel (DNC),
Peravurani
15.09.2008
30
Government School Boys Hostel (DNC),
Irudhayapuram
26.02.2008
31
Government School Girls Hostel (MBC),
Venbavur
25.09.2008
209
sending
proposals to
GOI
Date of GOI
Approval
Date of
sanction by
Government
of Tamil
Nadu
11.07.2008
31.10.2008
12.12.2008
11.07.2008
1/23.02.2009
5.8.2009
Date of
Audit Report (Civil) for the year ended 31 March 2010
Appendix 3.5
(Reference: Paragraph 3.1.7.7; Page 133)
Details of works already in progress at the time of sending proposals
Sl. No.
Name of the Hostel
Date of
completion
of
construction
1
Government School Girls Hostel (BC), Lady
Wellington, Chennai
24.10.2007
2
Government School Girls Hostel (BC),
Thandalaipudur
N.A
3
Government School Girls Hostel (BC),
Vettavalam
15.6.2007
4
Government School Girls Hostel (BC),
Poothetti
N.A
5
Government School Boys Hostel (BC),
Alangudi
25.09.2007
6
Government School Boys Hostel (BC),
Pudupettai
07.08.2007
7
Government School Boys Hostel (BC),
Mallankinar
29.05.2007
8
Government School Boys Hostel (MBC),
Kodalikaruppur
11.07.2007
9
Government School Boys Hostel (MBC),
Maduramangalam
N.A
10
Government School Boys Hostel (BC),
Karupperi
30.04.2008
11
Government School Girls Hostel (DNC),
Gandharvakkottai
N.A
12
Government School Girls Hostel (DNC),
Keeramangalam
16.06.2008
13
Government School Boys Hostel (BC),
Thagattur
N.A
14
Government School Boys Hostel (BC),
Neeravi
N.A
15
Government School Boys Hostel (BC),
Sadayampatti
N.A
16
Government School Boys Hostel (BC),
Nangur
N.A
N.A: Not Available
210
Date of
Date of
sanction by
Government
of Tamil
Nadu
sending
proposals to
GOI
Date of GOI
Approval
15.11.2006
26.12.2006
27.4.2007
29.06.2007
20.03.2008
31.3.2008
11.07.2008
31.10.2008
12.12.2008
11.07.2008
11/23.02.2009
5.8.2009
Appendices
Appendix 3.6
(Reference: Paragraph 3.1.11.2; Page 145)
Details of vacancies in technical cadres
Name of post
No. of posts
sanctioned
Men in
position
Vacancies
Percentage of
vacancies
Assistant Executive Engineer
(AEE) - Civil
224
209
15
6.7
Assistant Executive Engineer
(Radio)
3
1
2
66.7
Assistant Engineer (AE)/Junior
Engineer (JE) – Civil
571
496
75
13.1
Assistant Engineer/Junior
Engineer – Electrical
129
103
26
20.2
2
-
2
100.0
11
5
6
54.5
3
2
1
33.3
Senior Draughting Officer
49
41
8
16.3
Draughting Officer
52
51
1
1.9
173
85
88
50.9
72
22
50
69.4
Overseer
Head Draughting Officer
Special Grade Draughting Officer
Junior Draughting Officer
Assistant Draughtsman
211
Audit Report (Civil) for the year ended 31 March 2010
Appendix 3.7
(Reference: Paragraph 3.1.12.1(i); Page 145)
Schedule of settlement with treasury
(` in lakh)
Department receipts not
acknowledged by treasury
Division
No. of
items
C&M Division, Salem
Period
ranged
from
Amount
Receipts accounted in Treasury but
not accounted in departmental
records
Period
ranged
from
No. of
items
Amount
109
9 to 19
years
2.16
63
1 to 15
years
1.15
C&M Division,
Dharmapuri
39
1 to 14
years
0.74
5
2 to 6 years
0.11
C&M Division,
Cuddalore
16
1 to 18
years
13.91
13
3 to 15
years
0.09
North Presidency
Division, Chennai
19
1 to 17
years
1.63
7
1 to 18
years
0.42
C&M Division,
Thanjavur
54
2 to 3
years
5.23
61
2 years
2.63
Marina Division,
Chennai
12
2 years
0.71
0
--
C&M Division,
Thiruvallur
4
1 to 4
years
0.04
3
2 to 7 years
0.02
C&M Division,
Virudhunagar
17
12 years
8.31
17
2 years
0.39
C&M Division,
Tirunelveli
14
18 years
18.32
8
8 years
0.07
C&M Division,
Nagercoil
14
12 years
0.83
25
12 years
1.31
C&M division,
Tiruchirappalli
7
8 years
0.04
-
-
-
C&M Division, Ariyalur
3
1to 2
years
0.02
-
-
-
31
4 to 11
years
0.34
-
52.28
202
South Presidency
Division, Chennai
Total
339
212
-
0
6.19